Measuring Internal Audit Effectiveness and Efficiency

The IIA issued a new practice guide on Measuring Internal Audit Effectiveness and Efficiency.

When effectively managed, internal auditing becomes an important element in helping an organization achieve its objectives. Organizations with internal audit activities are better able to identify business risks and system inefficiencies, take appropriate corrective action, and ultimately support continuous improvement. However, to maintain and enhance internal audit’s credibility, its effectiveness and efficiency must be monitored.

This practice guide helps internal auditors measure their effectiveness and efficiency by providing guidance on establishing a performance measurement process, identifying key performance measures, and monitoring and reporting on the level of customer service provided to internal audit stakeholders.

Practice Guides are strongly recommended guidance from the Institute of Internal Auditors.

To download the Practice Guide you need to login as a member.

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