首页    期刊浏览 2024年11月29日 星期五
登录注册

文章基本信息

  • 标题:INTERNAL AUDIT PERFORMANCE MODELING USING COST BENEFIT ANALYSIS. SENSITIVITY OF INTERNAL AUDIT SURPLUS VALUE WITHIN THE CONTEXT OF THE FINANCIAL CRISIS
  • 本地全文:下载
  • 作者:Belciug, Adrian Vintilescu ; Andrei, Monica ; (Creţu), Daniela Coloiu
  • 期刊名称:Theoretical and Applied Economics
  • 印刷版ISSN:1841-8678
  • 电子版ISSN:1844-0029
  • 出版年度:2009
  • 卷号:12(541)(supplement)
  • 期号:12(541)(supplement)
  • 页码:565-572
  • 出版社:Asociatia Generala a Economistilor din Romania - AGER
  • 摘要:The article looks into the performance issues, and the cost – benefit approach on audits, viewed in a broader sense (project management) but also analyses the limits of this approach, that can provide a quantitative dimension to the surplus value. With this purpose, the quantitative analysis will observe from a theoretical and illustrative point of view a project management theoretical model used to quantify the surplus value of an audit, using the net added value method, project management and balanced scorecard method. Finally, conclusions were drawn regarding the sensitivity of surplus value brought by internal audit within the context of the economic crisis.
  • 关键词:public internal audit; project management; cost – effectiveness analysis; balanced bcorecard; net present value.
国家哲学社会科学文献中心版权所有