Abstract
• Performance indicators and ratios serve a variety of different purposes in Internal Audit.
• The available data material is very complex and offers many different levels for comparison and analysis.
• Internal Audit can define comparisons in the form of benchmarking or a balanced scorecard.
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(2008). Performance Measurement System. In: Kagermann, H., Kinney, W., Küting, K., Weber, CP. (eds) Internal Audit Handbook. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-70887-2_31
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