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The Efficient Audit Function

Online Exclusives ​​​Maja ​​Milosavljevic, ​CIA, CRMA, CCSA May 06, 2021

By measuring its efficiency, internal audit can make improvements that drive greater impact for the organization.​

​The term efficiency refers to the volume of input needed to produce a certain output. Fewer inputs used for the same output, or the same inputs used to get larger output, result in increased efficiency. When it comes to internal audit work, efficiency can be measured in various ways and for different audit activities. Efficiency should be of particular interest when it comes to completing audit activities with scarce resources.

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​​​Maja ​​Milosavljevic, ​CIA, CRMA, CCSA

Head of process governance & ICS in Vienna and a 2015 Internal Auditor Emerging Leader.