Computer-supported model for auditors’ performance evaluation

Abstract

In this paper the approach to evaluation of an employee’s performance in the field of audit is described. We have developed multi-attribute decision-making model for auditor’s performance evaluation and used the tool named DEXi to employ the above stated model which is based on qualitative and quantitative attributes. The model will provide the support to the audit manager for more frequent, such as monthly, evaluations of auditors’ performance. The model can also be used by individual auditors for self-evaluation. The adequate computer-supported multi-attribute hierarchical model for auditors’ performance evaluation can help to achieve a new level of quality in respect of the entire realization of audit work, because the appropriate assessment of auditors has an effect on a more efficient and effective work of both, each individual auditor and the internal audit department.