Evaluating the performance of internal audit instruments by using balanced Scorecards - Suggested Model


  • أ.د. كريمه علي كاظم الجوهر
  • هدى محمد رضا محمد جواد


The research aims to identify the natural work of internal audit instrument , and International Organization standards which organize  its work, and to what extend the balanced Scorecards possibility could be applied to cover all the activities internal audit of the  devices, through a combination between its  international standards and requirements of the  axes balanced Scorecards in order to design a sample, that can  could be applied to measure the performance of internal audit instruments  in various organizations, in a manner that  enables  various departments to evaluate its contribution amount of achieving organizational goals, plans and implementing strategies.

     The research adopts deductive approach through studying the fields of balanced Scorecards application and employing its  six perspectives, in a way that contributes to measure and evaluate the internal audit devices performance through create a proposed sample. The research concluded that internal audit instruments lacks in evaluating  performance  system to contribute in providing management with necessary information to enable them to identify strengths , weaknesses and to identify the reasons which led to that, to suggest appropriate corrective actions that contribute to  improvement and development  device performance. Which it could be adapted axes balanced Scorecards to achieve the advantages of this system.