The Contribution Internal Auditors Make to Strategic Management

The Contribution Internal Auditors Make to Strategic Management This paper examines the role of internal auditors in strategic management, in particular their use of the Balanced Scorecard (BSC). The research is empirical, based on the results of a survey of an international, specialist group of professionals. This group comprised both internal auditors and non‐internal auditors. Membership is multinational and a full range of industries was represented. The response rate was more than 22%, and all results were tested for significance. Respondents were asked to evaluate their own and their organisation's attitudes towards a range of statements about strategy and the BSC. The results show that there is a significant awareness of the potential benefits of the Balanced Scorecard and its potential role in good corporate governance practice. It was also clear that ‘soft’ controls and qualitative issues are addressed and reported on. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Auditing Wiley

The Contribution Internal Auditors Make to Strategic Management

International Journal of Auditing, Volume 7 (3) – Nov 1, 2003

Loading next page...
 
/lp/wiley/the-contribution-internal-auditors-make-to-strategic-management-bG6Do1EApV
Publisher
Wiley
Copyright
Copyright © 2003 Wiley Subscription Services, Inc., A Wiley Company
ISSN
1090-6738
eISSN
1099-1123
DOI
10.1046/j.1099-1123.2003.00071.x
Publisher site
See Article on Publisher Site

Abstract

This paper examines the role of internal auditors in strategic management, in particular their use of the Balanced Scorecard (BSC). The research is empirical, based on the results of a survey of an international, specialist group of professionals. This group comprised both internal auditors and non‐internal auditors. Membership is multinational and a full range of industries was represented. The response rate was more than 22%, and all results were tested for significance. Respondents were asked to evaluate their own and their organisation's attitudes towards a range of statements about strategy and the BSC. The results show that there is a significant awareness of the potential benefits of the Balanced Scorecard and its potential role in good corporate governance practice. It was also clear that ‘soft’ controls and qualitative issues are addressed and reported on.

Journal

International Journal of AuditingWiley

Published: Nov 1, 2003

There are no references for this article.

You’re reading a free preview. Subscribe to read the entire article.


DeepDyve is your
personal research library

It’s your single place to instantly
discover and read the research
that matters to you.

Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.

All for just $49/month

Explore the DeepDyve Library

Search

Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly

Organize

Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.

Access

Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.

Your journals are on DeepDyve

Read from thousands of the leading scholarly journals from SpringerNature, Elsevier, Wiley-Blackwell, Oxford University Press and more.

All the latest content is available, no embargo periods.

See the journals in your area

DeepDyve

Freelancer

DeepDyve

Pro

Price

FREE

$49/month
$360/year

Save searches from
Google Scholar,
PubMed

Create folders to
organize your research

Export folders, citations

Read DeepDyve articles

Abstract access only

Unlimited access to over
18 million full-text articles

Print

20 pages / month

PDF Discount

20% off