Hello!I am trying to measure the performance of Internal Audit in both private and public sector.
These articles may be helpful:
1. Desai, V., Roberts, R. W., & Srivastava, R. (2010). An analytical model for external auditor evaluation of the internal audit function using belief functions. Contemporary Accounting Research, 27(2), 537-575.
2. Sueyoshi, T., Shang, J., & Chiang, W. C. (2009). A decision support framework for internal audit prioritization in a rental car company: A combined use between DEA and AHP. European Journal of Operational Research, 199(1), 219-231.
3. Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13(1), 43-60.
4. Endaya, K. A., & Hanefah, M. M. (2016). Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management. Journal of Economic and Administrative Sciences, 32(2), 160-176.
5. Gramling, A. A., Schneider, A., & Bhaskar, L. S. (2018). Do Consulting Services Performed by Internal Auditors Influence Their Subsequent Assessments when Performing Assurance Services?. In Advances in Accounting Behavioral Research(pp. 69-95). Emerald Publishing Limited.
6. Mihret, D. G., James, K., & Mula, J. M. (2010). Antecedents and organisational performance implications of internal audit effectiveness: some propositions and research agenda. Pacific Accounting Review, 22(3), 224-252.
7. Soh, D. S., & Martinov-Bennie, N. (2011). The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation. Managerial Auditing Journal, 26(7), 605-622.
You may want to check the following paper. I think it will help you in this regard.
A comparison of internal audit in the private and public sectors
J Goodwin - Managerial Auditing Journal, 2004 - emeraldinsight.com
You may reffer to this link:
https://mazarsledger.com/article/measuring-internal-audit-performance-what-are-the-important-metrics/
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