EIRP Proceedings, Vol 15, No 1 (2020)

Analysis of Internal Audit Efficiency by Using the Data Development Analysis (DEA) Method and Linear Regression

Alexandra Diana Baicu

Abstract


Internal audit plays a particularly important role in supporting decisions within the entity in the context required by the need to overcome the difficulties arising from the occurrence of different risk factors, respectively in order to achieve the proposed objectives and improve the performance of the entity. In the current context, it is the task of internal audit to advise management in decision-making, to optimize the performance of activities, to identify some dysfunctions in the entity’s processes, to inform decision-makers and to propose solutions to address identified deficiencies. In this respect, a key objective is to focus on identifying methods and models for quantitative analysis of the effectiveness of the internal audit function and its effects in providing added value, among them the method of DEA (Data Development Analysis method and linear regression

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