Characteristics of performance of small internal audit activities: The case study of organizations in Serbia Cover Image

Characteristics of performance of small internal audit activities: The case study of organizations in Serbia
Characteristics of performance of small internal audit activities: The case study of organizations in Serbia

Author(s): Dojčin Petković, Jozefina Beke-Trivunac
Subject(s): Economy
Published by: АЛФА БК УНИВЕРЗИТЕТ
Keywords: The IIA's Common Body of Knowledge (CBOK) survey; internal audit performance indicators; small internal audit activities; coefficients of correlations as rough information; Serbia

Summary/Abstract: Internal auditing should establish performance metrics and related measurement criterion appropriate to its environment/organization to measure the degree (including quality) of achievements of objectives for which the internal audit activity is established. The case study of the performance of small internal audit activities in Serbia reveals that high level of regulation contributes to the establishment of objectives which enhance credibility of internal audit activities, although they do not fully comply with the international auditing sta ndards.

  • Issue Year: 2013
  • Issue No: 5
  • Page Range: 131-150
  • Page Count: 20
  • Language: Serbian