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Ways to evaluate and measure the performance of the internal audit function through balance scorecard

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dc.contributor.author BOGHEAN, Florin
dc.contributor.author BOGHEAN, Carmen
dc.date.accessioned 2021-10-08T10:43:05Z
dc.date.available 2021-10-08T10:43:05Z
dc.date.issued 2020
dc.identifier.citation BOGHEAN, Florin, BOGHEAN, Carmen. Ways to evaluate and measure the performance of the internal audit function through balance scorecard. In: Сompetitiveness and sustainable development. Book of abstracts: proc. of the 2nd Economic International Conference, November 20th, 2020. Chișinău, Tehnica-UTM, 2020, p. 35-1. ISBN 978-9975-45-652-4. en_US
dc.identifier.isbn 978-9975-45-652-4
dc.identifier.uri http://repository.utm.md/handle/5014/17661
dc.description.abstract This study examines existing approaches in the academic literature concerning the concept of company performance. Performance is important in any activity. After analyzing the existing opinions the article mostly clarifies the significance of performance: capacity, productivity, adaptability, flexibility, turnover, environmental control, production costs; level of achievement of objectives; efficiency and effectiveness of the economic entity; value creation. Organization have a very important role in our daily lives and this therefore performing organizations is a key element for the development of society. A management tool that brings an improvement over traditional planning and management system that incorporates control by other than financial instruments is Balanced Scorecard. Balanced Scorecard remove the lack of a systematic process for implementation and obtaining feedback as respects the strategy. Management processes built around a Balanced scorecard permit alignment and focusing action on long-term strategy. en_US
dc.language.iso en en_US
dc.publisher Universitatea Tehnică a Moldovei en_US
dc.rights Attribution-NonCommercial-NoDerivs 3.0 United States *
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/us/ *
dc.subject balance scorecard en_US
dc.subject performance management en_US
dc.subject intern audit en_US
dc.title Ways to evaluate and measure the performance of the internal audit function through balance scorecard en_US
dc.type Article en_US


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