Kruger, H. A.; Steyn, P. J.; Kearney, W. - In: South African Journal of Business Management 33 (2002) 3, pp. 53-62
This paper describes a case study in which Data Envelopment Analysis (DEA) methodology was combined with regression analysis to evaluate the efficiency of an Internal Audit (IA) department over twelve consecutive months. Efficiency of audit projects was first estimated using DEA. These results...