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 …

affect mutual funds. A method is developed for mutual fund performance evaluation when both these factors are included in the … reference portfolios, and it is applied to a sample of available Spanish mutual funds. The poor performance results reflected in … evaluation the performance is clearly improved. …

significant performance in four factors: customs efficiency, the infrastructure, ease of shipments, and frequency of consignments …