Article
Benchmarking in Maltese internal audit units
Abstract
Purpose – The organisation-wide drive towards total quality management (TQM) and the call forsound corporate governance require that Maltese internal audit (IA) units benchmark their operations
as a first step towards the critical evaluation of their processes and the management of change. The purpose of this paper is to determine the awareness of this process in Maltese IA units, its perceived major benefits and limitations and also major barriers in its implementation.