PERFORMANCE EVALUATION OF INTERNAL AUDIT
PERFORMANCE EVALUATION OF INTERNAL AUDIT

Summary/Abstract: Achieving performance is one of the company’s objectives in general because it resolves the secondary endpoints simultaneously and in the same time represents the means of achieving the major objective of the company, which is defined as company’s viability in terms of domestic and international competition. Internal audit is a key process and whether it involves a large or a small number of employees, we believe that it is a complex process, which requires multidisciplinary knowledge and important documentation. Like any other process, audit process can be improved. The benefit that brings process improvement is to add-value to the process, thus increasing organizational performance. Should be kept in mind that the auditor, especially the one in the transition period as the current period, needs to understand that an economic perfection does not exist, but peak performances are to be achieved because there are no recipes generally applicable for obtaining success on any level.

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