摘要：This paper developed a model for quantitative assessment of a quality management system internal audit findings showing their potential to contribute to the business performance. This potential is evaluated for each of four groups of company’s strategic goals according to the balanced scorecard approach and for the company as a whole (all four groups of goals included). Literature reviewshowed that no method existed that could be used to monitor and quantitatively evaluate such internal audit findings’ potential. However such a measurement tool has been searched for by professionals and practitioners. The developed Audit Record Assessment Model (ARA model) has wide possibilities of its application.Model results are easily understood by managers and useful for internal audit planning, for comparison of internal audit outcomes through the time and for benchmarking. Model is easy to implement and to use and its results could be used for monitoring the work of the auditors as one of the criteria for their motivation, selection, training, etc.
