Purpose – The objective of this paper is to gain an understanding of the multiple ways companies are using performance measures throughout the organization in the areas of strategic planning, monitoring operations, and evaluation of employees work and satisfaction with the company and suppliers. Design/methodology/approach – A survey was developed and distributed to internal auditors to gather information on how their companies used performance measures. Findings – The results suggest that most companies tend to have an internal focus when using performance measures and place less value on benchmarking with competitors and suppliers. Originality/value – Based on the results of the survey, performance measures are used throughout the organization for numerous reasons from the determination of whether strategic goals are being met to evaluation of suppliers.
Managerial Auditing Journal – Emerald Publishing
Published: Feb 1, 2005
Keywords: Performance measures; Auditors; Risk management; Financial analysis
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