IIA-Australia White Paper - Balanced Scorecard Reporting

IIA-Australia White Paper - Balanced Scorecard Reporting

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Author

Bruce Turner AM
CRMA, CGAP, CISA, CFE, PFIIA, FFin, FFA, FIPA, FIML, MAICD, JP

Date

 2023

Topics Explored

Internal Audit

Format

White Paper

Extract/Description

This White Paper outlines a structured and practical approach for Chief Audit Executives (CAEs) to provide ‘balanced’ reporting to the Audit Committee and senior management on the performance of internal audit.

Key Points

  1. A well-considered set of KPIs helps evaluate the overall success of the internal audit function.
  2. Internal audit functions do not always have measures addressing the full range of key stakeholder expectations.
  3. Auditors need to have visibility between their personal goals and those of the internal audit function.

Relevant Industries

All

Level of Assumed Knowledge

Intermediate