Performance Measurement and Controlling of Internal Audit – More Than Just a Measurement Problem

Internal audit must face the challenge of measuring, documenting and communicating its added value. For this purpose, the customers and functions of internal audit must first be identified. Significant deficits still exist with performance measurement on this basis. The acceptance of quality assessments has not been very well developed so far and the indicators only allow limited statements to be made about the added value of internal audit. Therefore, clear and transparent criteria should be used as a basis for the selection of indicators; relevance, reactivity, controllability and output orientation are suitable as basic criteria. The further development of the performance measurement and controlling of internal audit should be based on a solid scientific foundation.

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