Abstract:

This study is designed to measure the performance of the Internal Audit Units, which are responsible for the development and accountability of public performance. The increasing importance and value of internal audit in recent times has led to its further questioning of its contribution to organization; In this context, the identification of methods for measuring the performance of internal auditing has become an issue. One of these methods is the Balanced Score Card(BSC). With BSC, organizations can measure their financial assets as well as their non-financial assets. These measurements are made with 4 dimensions defined as financial, customer, internal process, learning and innovation (development). In the literature, based on recent research on internal audit practices, this study presents a synthesis of measurements that can be used to measure the performance of internal audit and the principles of a BSC approach; Our main objective in this framework is to develop a model proposal to measure the performance of the internal audit unit. In the developed model, according to the defined vision and mission, goals, targets and strategies are determined, then the performance indicators and criteria are determined in the dimensions of BSC (customer, financial, internal processes and development) and in accordance with vision-mission .

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