Balanced Scorecard as a Instrument for Assessment of the Internal Audit in the Public Finance Sector Units Cover Image

Balanced scorecard jako narzędzie oceny dokonań audytu wewnętrznego w jednostkach sektora finansów publicznych
Balanced Scorecard as a Instrument for Assessment of the Internal Audit in the Public Finance Sector Units

Author(s): Bożena Nadolna
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: performance management; Balanced Scorecard; internal audit; public sector organizations

Summary/Abstract: Purpose – The article aims at presenting the concept of using BSC as a tool to measure the performance of the internal audit in the public finance sector units. Research methodology – Article written based on the literature, where the used method of analysis of sources. Findings – The article presents the model solutions for measuring achievements used to evaluate the functioning of the internal audit. Originality/value – The proposal BSC model for the evaluation of the functioning of the internal audit is a original solution.

  • Issue Year: 2016
  • Issue No: 84 (1)
  • Page Range: 333-346
  • Page Count: 14
  • Language: Polish