TY  - JOUR
AB  - This article demonstrates the use of the “Balanced Scorecard” methodology developed by Kaplan and Norton in selectingperformance measures for internal auditing departments. It thendescribes: professionalstandards and guidanceconcerning the use of performance measures and benchmarking; the “Balanced Scorecard”methodology; and a comprehensive example. Finally, thisarticle concludes with specific recommendations concerning the use of performance measures.
VL  - 15
IS  - 1/2
SN  - 0268-6902
DO  - 10.1108/EUM0000000005305
UR  - https://doi.org/10.1108/EUM0000000005305
AU  - Ziegenfuss Douglas E.
PY  - 2000
Y1  - 2000/01/01
TI  - Developing an internal auditing department balanced scorecard
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
SP  - 12
EP  - 19
Y2  - 2024/05/08
ER  -