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The Contribution Internal Auditors Make to Strategic Management

✍ Scribed by Rob Melville

Publisher: John Wiley and Sons
Year: 2003
Tongue: English
Weight: 108 KB
Volume: 7
Category: Article
ISSN: 1090-6738
DOI: 10.1046/j.1099-1123.2003.00071.x

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✦ Synopsis

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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