UTILISING THE BALANCED SCORECARD FOR THE
STRATEGIC ROLE ENHANCEMENT OF INTERNAL
AUDITING

UTILISING THE BALANCED SCORECARD FOR THE
STRATEGIC ROLE ENHANCEMENT OF INTERNAL
AUDITING

UTILISING THE BALANCED SCORECARD FOR THE
STRATEGIC ROLE ENHANCEMENT OF INTERNAL
AUDITING

The aim of this study is to develop and propose a strategic role enhancement for
the Internal Auditing function for South African companies, by incorporating the
Balanced Scorecard as a guide. The proposed strategy will be developed based
on the methodology and the relevant elements and aspects for such a strategy
derived from the latest literature on the subject. The concepts of Internal
Auditing, strategy and Balanced Scorecard will be defined and discussed, by
means of literature research. The intent of this paper is to consider the critical
aspects regarding the utilisation of the Balanced Scorecard to enhance the
strategic role of the Internal Auditor.

ANDRIES FRANCOIS VILJOEN ROUSSEAU