Internal auditors and a value‐added approach: the new business regime
The role of internal auditors is changing from a traditional audit approach to a more proactive value‐added approach where internal auditors are taking up partnerships with management. The debate of internal auditors needing to expand their repertoire has been around for many decades, though now, the evidence of more internal auditors changing their practices has began to emerge and examples are visible. Internal auditors are seen to be accepting change to keep up with the demands of the market place and are doing so in order to provide a service of value to the organisation that employs them. Southcorp, Qantas and KMPG Consulting are a few providing their internal auditors with opportunities to undertake assurance based services and are finding this new branch of practice to be most valuable in assisting their managers to execute the objectives of the organisation
Year of publication: |
2000
|
---|---|
Authors: | Bou‐Raad, Giselle |
Published in: |
Managerial Auditing Journal. - MCB UP Ltd, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 15.2000, 4, p. 182-187
|
Publisher: |
MCB UP Ltd |
Subject: | Internal audit |
Saved in:
Online Resource
Saved in favorites
Similar items by subject
-
Revision des Anlagevermögens : Prüfungsfragebogen für die Revisionspraxis
(1993)
-
Brandau, Wolf, (1991)
-
Revision der Materialwirtschaft : Prüfungsfragen für d. Revisionspraxis
(1988)
- More ...