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Auditing for Performance Evaluation.

Mark Penno

The Accounting Review 1990

Abstract Presents a study which models the internal audit function as a scarce economic resource and the use of that resource for the provision of incentives. Background on the internal audit function; Internal auditing used for performance evaluation; Internal auditing not used for performance evaluation.

DOI
10.2308/tar-9603274075
Volume
65 (3)
Pages
520-536
Language
en
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