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...

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...

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...

Tax fraud is a serious problem for fiscal authorities worldwide, not only in countries regarded as “hightax”like Germany. Besides long-term tax reforms, tax amnesties are used to bring back taxableamounts into the legal sector. The German tax amnesty of 2004/2005 was one of the last examples...