Editing Intellectual capital (section)

==Measurement==
An intellectual capital audit is an [[audit]] of a company's intellectual capital to monitor and oversee the intellectual capital of a firm in order to capitalize on intellectual capital already within the company, and to identify opportunities to increase the intellectual capital of the company.<ref name=Brooking1997/>{{rp|86}}

Early methods of intellectual capital measurement include the balanced scorecard (BSC) framework, the Skandia Navigator, and the Intangible Asset Monitor. Additionally, the Value-Added Intellectual Coefficient method (VAIC) was introduced in 1993 to measure the ''value'' created by intellectual capital.<ref>{{Cite journal|last1=Gianpaolo Iazzolino|last2=Domenico Laise|date=2013-10-21|title=Value added intellectual coefficient (VAIC): A methodological and critical review|journal=Journal of Intellectual Capital|volume=14|issue=4|pages=547–563|doi=10.1108/jic-12-2012-0107|s2cid=152525052 |issn=1469-1930}}</ref>