Internal Audit Report 2016

Am I on the right track?
Positioning theory of philosopher Duveen argues that the answer to the question of “who am I “ can be found in relation to
social representations. In other words, in order to understand “self”, we need “the other”.
A Company like a human being, needs other companies to describe its self. The question of how successful it is, requires a
comparison with others. In business language it is benchmarking.
A Company should measure its business results against previously agreed performance factors and industry to se how well it
is doing.