permanent check of the actual performance against the background of the customer’s requirements. In order to challenge this … performance indicators are the basis. Key success factors during implementation and usage are the reduction of costs and cycle … times with consistent quality. The aim of our approach is an automatic, key performance indicator-based assessment of …

dimensions of formal internal audit performance - material performance, cost and risk - it uses competence research methodology …. Whereas the first approach uses management's expectation as a benchmark for material performance and allows for deeper … analysis of deviations between the expected and the actual performance, the second approach uses the comparison of actual costs …