POSSIBILITIES TO EVALUATE THE PERFORMANCE OF REGULARITY/COMPLIANCE AUDIT USING THE BALANCED SCORECARD METHOD (BSC)
DOI:
https://doi.org/10.53477/2284-9378-21-33Keywords:
regularity/compliance audit; mission preparation; on-site intervention; reporting the results of the mission; Balanced Scorecard Model (BSC).Abstract
The regularity/compliance audit is a specific type of internal audit meant to examine the processes, activities and actions carried out in public or private entities, on the basis of a frame of reference designed in such a way as to allow at the level of these structures an assurance on the effectiveness of risk management, control and governance processes. This activity needs to be continuously refined and modernized in order to be closely connected to the requirements and needs in continuous dynamics of those audited, and the Balanced Scorecard model (BSC) offers such a possibility. In the final part we identified, according to the requirements of this model, a set of questionnaires for auditors and audited, performance indicators, elements of innovation, connection and strategies, which applied or investigated in military entities, will allow highlighting the possibilities to increase the performance of internal audit through regularity / compliance missions.
References
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