A Practical Approach to Measuring Internal Audit Performance

At a glance

Expectations of Internal Audit are rising.  Regulatory pressure is increasing.  Budgets are tightening.  Internal audit scope is expanding.  In this environment, Internal Audit must always start with delivering increased value, but must also demonstrate its value to the organization – not just by showing how well it runs its operations – but by capturing and reporting the contribution it is making to the organization.  To do this well, leading Internal Audit functions are re-designing their balanced scorecard of metrics to better align with what matters most to stakeholders.

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