Denetişim

Yazarlar: Murat GÖRMEN

Konular:İktisat

Anahtar Kelimeler:Internal auditor,Performance,Implementation guide,Scale,Stage

Özet: This study is designed to measure the performance of the internal auditors who take responsibility for the development of corporate activities and accountability. Internal auditors take place in their organizations as much as the value added they provide to their institutions. Internal auditors aiming to add and improve the processes of the institution should not be monotonous in their work and should show continuous improvement. Increasing the expectations of senior management from internal audit, the need for the implementation of internal audit in all financial and non-financial areas and the necessity of applying contemporary audit tools, methods and approaches in audits now brings to mind the internal auditor competence and performance. In this context, it is necessary to determine various methods for measuring the performance of internal auditors. In this article, a model for measuring the performance of internal auditors is developed and explanations are made for implementation.

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