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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 …
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; Ressourcentheorie; Qualitätsmanagement; Vertrauen; Performance; Milchindustrie; Ukraine … management; trust; performance; dairy industry; Ukraine …, des Vertrauens und der Performance. Die Transaktionskostentheorie bietet einen geeigneten Erklärungsansatz für die …
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