One of the major components of an audit plan is risk assessment. Risk factors vary among organizations, and internal auditors must review their own organizational cultures to determine audit exposure. In order to minimize the risk, the internal audit department must develop an audit plan that...

Purpose – The purpose of this study is to examine the cost efficiency of 58 branches of a major Greek commercial bank, in six major Greek cities, for the years 2000 and 2001. Design/methodology/approach – The efficiency is measured through the data envelopment analysis (DEA) method. Using...

Purpose – The purpose of this study is to examine the operating efficiency of a set of 171 retail orientation bank branches of a large commercial bank in Greece, offering relatively homogenous products in a multimarket business environment. Design/methodology/approach – For the measurement...