Article2003

The Contribution Internal Auditors Make to Strategic Management

32 citations0/0 files storedInternational Journal of Auditing

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Accounting and Organizational Management Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

This paper examines the role of internal auditors in strategic management, in particular their use of the Balanced Scorecard (BSC). The research is empirical, based on the results of a survey of an international, specialist group of professionals. This group comprised both internal auditors and non‐internal auditors. Membership is multinational and a full range of industries was represented. The response rate was more than 22%, and all results were tested for significance. Respondents were asked to evaluate their own and their organisation's attitudes towards a range of statements about strategy and the BSC. The results show that there is a significant awareness of the potential benefits of the Balanced Scorecard and its potential role in good corporate governance practice. It was also clear that ‘soft’ controls and qualitative issues are addressed and reported on.

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References

1980Competitive Strategy: Techniques for Analyzing Industries and Competitors 1948The Theory of Social and Economic Organization.1992The balanced scorecard--measures that drive performance.1996Using the balanced scorecard as a strategic management system 1980Markets, Bureaucracies, and Clans 1979A Conceptual Framework for the Design of Organizational Control Mechanisms 1997Exploring corporate strategy 1989Approaches to Social Research

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