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How performance is measured in Internal Audit? How is it revealed and recognised?

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Question ajoutée par mukkur srinivasan varadhan , Chartered Accountant , Chartered Accountant in practice
Date de publication: 2013/10/29
Waqayan Al Waqayan
par Waqayan Al Waqayan , Secretary of Sharia Supervisory Board (SSB) , Ahli United Bank (AUB)

The key performance indicators (KPIs) Better practice include measurement of the:

 

*timeliness and cost of internal audits commensurate with the objectives or benefits of the internal audit;

*acceptance of recommendations made by internal audit;

*quality of assurance reviews, advisory services and audit support activities, including stakeholder satisfaction;

*progress in delivery of the approved program;

*internal audit staff qualifications and professional development;

*internal audit staff satisfaction; and

*overall contribution made by the internal audit function.

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