摘要：The positive / added value brought by internal audit function to an entity requires effective ways and
criteria measured. It is true that it's pretty difficult to establish these sort of values. There are several indicators
used to measure / assess the value addition provided in the company, but that does not fully reflect the actual
value of the internal audit function. Through this paper, we want to present a method for assessing the internal
audit and its effectiveness within an economic entity, through the use of performance indicators. Indicators
render the image of internal audit and its effectiveness.
关键词：internal audit; evaluation of internal audit; performance indicators; balanced scorecard;
