360° Internal Auditors Evaluation
S
Sandra Pava
it is proposed to incorporate a 360° evaluation model in the auditing and inspection module, specifically in the auditor evaluation configuration functionality.
This approach would allow the integration of three complementary perspectives:
Self-evaluation: the auditor reflects on his own performance, identifying strengths and opportunities for improvement.
Coevaluation: peer evaluation, which promotes collaborative learning and mutual recognition.
Heteroevaluation: evaluation carried out by superiors or managers of the process, which guarantees objectivity and alignment with institutional standards