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Control and accountability: from hanging chads to the US presidential election
Doost, Roger K. - In: Managerial Auditing Journal 16 (2001) 4, pp. 193-201
The fiasco of the 2000 US presidential election and the uproar that ensued with the millions of dollars in legal costs for both sides point to serious problems in the election process. No reputable company would tolerate such mishaps or could hope to survive such turmoil. Governments, however,...
Persistent link: https://www.econbiz.de/10014928672
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Controllers or catalysts for change and improvement: would the real value for money auditors please stand up?
Morin, Danielle - In: Managerial Auditing Journal 18 (2003) 1, pp. 19-30
Public finance watchdogs and guardians of the public purse. These are just two of the labels branded on Auditors General over the years. Since their initiation into value for money audit only three decades ago, they have continually been exposing cases of public financing laxity. Each time the...
Persistent link: https://www.econbiz.de/10014928767
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Auditor recall and evaluation of internal control information: does task‐specific knowledge mitigate part‐list interference?
Lloyd Bierstaker, James - In: Managerial Auditing Journal 18 (2003) 2, pp. 90-99
complete narrative, interferes with auditors’ recall and evaluation of internal control information. The potential interaction … between auditors’ internal control knowledge and the extent of part‐list interference is also investigated. The results …
Persistent link: https://www.econbiz.de/10014928774
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Audit and control of the use of the Internet for learning and teaching: issues for stakeholders in higher education
Broad, Martin John; Matthews, Marian; Shephard, Kerry - In: Managerial Auditing Journal 18 (2003) 3, pp. 244-253
, however, do provide a different operating environment and therefore different audit and control issues arise. This paper … discusses the roles and concerns of a range of stakeholders and suggests that the control mechanisms might be failing, or might … place do not operate effectively, or where there may be control loops that are open‐ended. For each of the stakeholder …
Persistent link: https://www.econbiz.de/10014928783
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The unsung American (accounting?) hero: W. Morgan Shuster
Doost, Roger K. - In: Managerial Auditing Journal 19 (2004) 2, pp. 313-328
control, audit, and responsibility accounting for the government of Iran. This is the condensed account of his adventures and …
Persistent link: https://www.econbiz.de/10014928859
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The Internal Auditor – Education and Training: The Partnership Concept
Rezaee, Zabihollah; Lander, Gerald H. - In: Managerial Auditing Journal 6 (1991) 2
Internal auditing has transformed over the past two decades from its beginnings as a financial enforcer to a respected member of the management decision‐making process. Internal auditors now are providing management with information of a broader range of company activities than they are used...
Persistent link: https://www.econbiz.de/10014929363
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Managing Internal Audit Teams: The Role of Auditor Attributes and Co‐ordination Mechanisms
Gupta, Parveen P.; Ray, Manash R. - In: Managerial Auditing Journal 8 (1993) 1
internal audit directors utilize interpersonal methods of control, personality assessment of audit team members, and continuous …
Persistent link: https://www.econbiz.de/10014929396
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A Systems Theory Approach to the Internal Audit
Adams, Michael B. - In: Managerial Auditing Journal 8 (1993) 2
study of internal control and auditing inside organizations. Concludes that useful empirical research and case study work … body of knowledge concerning the nature of the internal control and the practice of internal audit in organizations.  …
Persistent link: https://www.econbiz.de/10014929399
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Improving security
In: Managerial Auditing Journal 10 (1995) 5, pp. 42-48
Reports on measures taken by the Benefits Agency to fight benefit fraud during 1993‐94. Categorizes fraud activity and reports on recent investigations. Describes the organization and specifies three ways of dealing with fraud: prevention, detection and deterrence. Outlines current and future...
Persistent link: https://www.econbiz.de/10014929464
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Pre‐emptive Auditing: Putting the Horse before the Cart
Pomeranz, Felix - In: Managerial Auditing Journal 2 (1987) 3, pp. 3-5
Changes of focus and of time‐frame are taking audit in a new direction, towards a prospective, preventative service. Examples, drawn especially from the construction sector, illustrate the planning approach this entails, particular techniques which can be applied and the different emphasis...
Persistent link: https://www.econbiz.de/10014929722