Open AccessPOSSIBILITIES TO EVALUATE THE PERFORMANCE OF REGULARITY/COMPLIANCE AUDIT USING THE BALANCED SCORECARD METHOD (BSC)
Author(s) -
Vasile TIMOFTE
Publication year - 2021
Publication title -
bulletin of "carol i" national defense university
Language(s) - English
Resource type - Journals
eISSN - 2284-9378
pISSN - 2284-936X
DOI - 10.53477/2284-9378-21-33
Subject(s) - balanced scorecard , audit , process management , internal audit , compliance (psychology) , business , accounting , performance measurement , frame (networking) , control environment , computer science , joint audit , psychology , telecommunications , social psychology , marketing
The regularity/compliance audit is a specific type of internal audit meant to examine the processes, activities and actions carried out in public or private entities, on the basis of a frame of reference designed in such a way as to allow at the level of these structures an assurance on the effectiveness of risk management, control and governance processes. This activity needs to be continuously refined and modernized in order to be closely connected to the requirements and needs in continuous dynamics of those audited, and the Balanced Scorecard model (BSC) offers such a possibility. In the final part we identified, according to the requirements of this model, a set of questionnaires for auditors and audited, performance indicators, elements of innovation, connection and strategies, which applied or investigated in military entities, will allow highlighting the possibilities to increase the performance of internal audit through regularity / compliance missions.