The Internal Audit Department (IAD) provides management with sufficient information to determine whether operations are functioning efficiently, effectively and according to management's goals. The paper attempts to investigate how a well organised IAD in the Greek hotel industry results in...

The objective of this article is to propose a methodological framework for developing evaluation models for estimating SMEs' performance, based on financial ratio analysis. The proposed framework involves the application of a multiple criteria decision aid method, namely the UTADIS method...