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<p>The study aims to develop a Balanced Scorecard (BSC)-based evaluation framework to drive the performance of Zimbabwean city council internal audit functions. It investigates how the four dimensions of the BSC: financial, customer/stakeholder, internal business processes, and learning and growth - can strategically transform internal auditing from a compliance function to an active driver of transparency and accountability. The study is based on three integrated theoretical lenses: the BSC, Public Value Management Theory, and Agency Theory. Combined, these conceptual bases establish a logical underpinning by which internal audit functions can be assessed in terms of being effective, creating public value and being responsive to contextual forces. The study draws from both quantitative and qualitative data. Quantitative data were collected through standardised questionnaires from audit personnel. Qualitative data were collected through in-depth interviews with key council stakeholders. The study reveals critical weaknesses in financial autonomy, stakeholder engagement, standardisation of the audit process, and staff development. The study recommends a BSC-based framework emphasising participative management, institutionalised audit procedures, and continuous professional development. The study concludes that internal audit functions are not strategically positioned in the municipal structure, but can contribute to good governance by adopting the proposed framework.</p>

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Developing a balanced scorecard-based evaluation framework for enhancing internal audit performance in Zimbabwe city councils

  • 期刊论文

  • 出版模式：

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  • 发表日期：

    2026年6月15日

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  • Jimu Tafadzwa,
  • Emmanuel Ndhlovu,
  • Nhorito Shadreck

摘要

The study aims to develop a Balanced Scorecard (BSC)-based evaluation framework to drive the performance of Zimbabwean city council internal audit functions. It investigates how the four dimensions of the BSC: financial, customer/stakeholder, internal business processes, and learning and growth - can strategically transform internal auditing from a compliance function to an active driver of transparency and accountability. The study is based on three integrated theoretical lenses: the BSC, Public Value Management Theory, and Agency Theory. Combined, these conceptual bases establish a logical underpinning by which internal audit functions can be assessed in terms of being effective, creating public value and being responsive to contextual forces. The study draws from both quantitative and qualitative data. Quantitative data were collected through standardised questionnaires from audit personnel. Qualitative data were collected through in-depth interviews with key council stakeholders. The study reveals critical weaknesses in financial autonomy, stakeholder engagement, standardisation of the audit process, and staff development. The study recommends a BSC-based framework emphasising participative management, institutionalised audit procedures, and continuous professional development. The study concludes that internal audit functions are not strategically positioned in the municipal structure, but can contribute to good governance by adopting the proposed framework.