This paper explores approaches to measure the performance of the internal audit function. Based upon three proposed … dimensions of formal internal audit performance - material performance, cost and risk - it uses competence research methodology … to characterize and structure internal audit competence as the prerequisite for material performance that can be measured …

This paper explores approaches to measure the performance of the internal audit function. Based upon three proposed … dimensions of formal internal audit performance - material performance, cost and risk - it uses competence research methodology … to characterize and structure internal audit competence as the prerequisite for material performance that can be measured …

blanket judgments are simply transferred: what is considered good (bad) for the environment is also judged positively …

blanket judgments are simply transferred: what is considered good (bad) for the environment is also judged positively …