Determinants of internal audit efficiency
This paper describes a case study in which Data Envelopment Analysis (DEA) methodology was combined with regression analysis to evaluate the efficiency of an Internal Audit (IA) department over twelve consecutive months. Efficiency of audit projects was first estimated using DEA. These results were...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2002-09-01
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| Series: | South African Journal of Business Management |
| Online Access: | https://sajbm.org/index.php/sajbm/article/view/705 |