Developing an internal auditing department balanced scorecard

This article demonstrates the use of the “Balanced Scorecard” methodology developed by Kaplan and Norton in selecting performance measures for internal auditing departments. It then describes: professional standards and guidance concerning the use of performance measures and benchmarking; the “Balanced Scorecard” methodology; and a comprehensive example. Finally, this article concludes with specific recommendations concerning the use of performance measures.

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Year of publication:	2000
Authors:	Ziegenfuss, Douglas E.
Published in:	Managerial Auditing Journal. - MCB UP Ltd, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 15.2000, 1/2, p. 12-19
Publisher:	MCB UP Ltd
Subject:	Auditing \| Internal audit \| Audit Quality \| Quality Assurance \| Performance Measures \| Benchmarking

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Type of publication:	Article
Type of publication (narrower categories):	research-article
Language:	English
Other identifiers:	10.1108/EUM0000000005305 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014929785