... important. Finally, the evidence suggests that business performance measurement systems are being implemented to a larger extent at entities that place a greater emphasis on intellectual capital. © MCB UP Limited 2002 Performance measurement Intellectual property Internal audit Knowledge...

... analysis results for auditors with 3‐5.99 years experience Table V Cluster analysis results for auditors with six or more years experience Table VI Element 6 © MCB UP Limited 1997 Auditing profession Experience Knowledge workers Recent audit...