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AuditNet® Audit-library::Balanced-scorecard-for-internal-auditors

The following posting appeared in the Audit-l discussion list in August 2003:

I am tasked with the compilation of a Balanced Score Card for the Internal Audit Function, with particular emphasis on strategic goals rather than operational goals. Is there anybody who can share info in this regard. I am particularly challenged by the "measurement indicators/ tools".

I offered to establish a page on balanced scorecard for internal auditors as a clearinghouse for information, articles tools and resources. If you have something you would like to share on this subject contact us.


What is it?

The balanced scorecard is a management system (not only a measurement system) that enables organizations to clarify their vision and strategy and translate them into action. It provides feedback around both the internal business processes and external outcomes in order to continuously improve strategic performance and results. When fully deployed, the balanced scorecard transforms strategic planning from an academic exercise into the nerve center of an enterprise. (Source: The Balanced Scorecard Institute)

Useful Links

Balanced Scorecard Institute

Articles on Balance Scorecard

Collecting performance data: a CAE seeks a new benchmarking strategy to gauge his audit shop's effectiveness. (Chief Audit Executive of Robin Bank)

Books

A Balanced Scorecard Framework for Internal Auditing Departments

Tools

Building a Strategic IA Function from PwC