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Audit independence in the UK – the state of the art
Vinten, Gerald - In: Managerial Auditing Journal 14 (1999) 8, pp. 408-438
Practising internal and external auditors regularly find that crucial concepts governing how they operate are the twin terms of independence and objectivity. Part of the problem is that the two terms are often equated. The impact can be conflict with the auditee, misunderstanding with other...
Persistent link: https://www.econbiz.de/10014929668
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Internal Audit after Maxwell and BCCI: Public Responsibility versus Loyalty to the Organization
Vinten, Gerald - In: Managerial Auditing Journal 7 (1992) 4
Discusses the BCCI scandal, with particular reference to the part played by auditors Price Waterhouse. Declares the IIA Position Paper on Whistleblowing to be inadequate and urges reform of corporate governance: the selection and training of non‐executive directors must be improved and their...
Persistent link: https://www.econbiz.de/10014929383
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An Empirical Comparison of Internal and External Audit Supervision
Ratliff, Richard L.; Jenson, Richard L.; Flagg, James C. - In: Managerial Auditing Journal 8 (1993) 2
Carries out a study which empirically examines both internal and external auditors in New Zealand to determine the extent to which 21 audit supervisory tools were used in audit practice. In addition to determining how frequently each of the supervisory techniques was used, the study tested two...
Persistent link: https://www.econbiz.de/10014929400
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Audit Committees and Corporate Control
Vinten, Gerald; Lee, Connie - In: Managerial Auditing Journal 8 (1993) 3
Explores objectives, functions, roles and contributions of the audit committee in the context of its relationships with the board of directors, internal auditors and external auditors. Suggests that the audit committee is a step forward in the development of corporate control so long as it does...
Persistent link: https://www.econbiz.de/10014929404
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Audit Committees in Major UK Companies
Arnold Collier, Paul - In: Managerial Auditing Journal 8 (1993) 3
Outlines the nature of audit committees in UK companies including the interaction between the audit committee and the internal audit function. Suggests that audit committees are not a panacea for deficiencies in corporate governance.
Persistent link: https://www.econbiz.de/10014929405
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The Maxwell Interview
Vinten, Gerald - In: Managerial Auditing Journal 8 (1993) 7
An account of some of Robert Maxwell′s criminal business activities, first brought to light in the 1970s when the Department of Trade investigated Pergamon, and their repercussions into the 1990s with the prosecution by the Serious Fraud Office of six individuals in connection with Mirror...
Persistent link: https://www.econbiz.de/10014929415
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Time Budget Pressure and Filtering of Time Practices in Internal Auditing
Azad, Ali N. - In: Managerial Auditing Journal 9 (1994) 6, pp. 17-25
under time budget pressure. Consequently, determines the attitude of internal auditors towards time budgets, and the likely … majority of respondents perceived time budgets as an interference with the proper conduct of the audit and conceded to a atural … conflict between the essence of time budgets and the gathering of sufficient and competent evidence. The survey results further …
Persistent link: https://www.econbiz.de/10014929444
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Audit Fees
Gerrard, Iain; Houghton, Keith; Woodliff, David - In: Managerial Auditing Journal 9 (1994) 7, pp. 3-11
The mathematical modelling of audit fees has emerged in research as one means by which the factors which explain the level and variability of audit fees can be examined. Existing literature shows that auditee size and complexity are major determinants of audit costs incurred by an auditee....
Persistent link: https://www.econbiz.de/10014929447
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The External Auditor′s Consideration of the Internal Audit Function
Reinstein, Alan; Lander, Gerald H.; Gavin, Thomas A. - In: Managerial Auditing Journal 9 (1994) 7, pp. 29-36
Statement on Auditing Standards (SAS) 65 was issued in April 1991 to clarify various aspects of the working relationship that should exist between external and internal auditors. Describes the historical development of this relationship as viewed through the promulgation of authoritative...
Persistent link: https://www.econbiz.de/10014929450
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Health care internal auditing
Gavin, Thomas A.; Cooper, Barry J.; Leung, Philomena; … - In: Managerial Auditing Journal 10 (1995) 4, pp. 12-22
The second of two articles dealing with a survey of health care internal auditing in the United States. The first article appeared in Vol. 7 No. 6, 1992. The second article builds on the first and deals with: the allocation of time to various internal audit activities and the rationale employed...
Persistent link: https://www.econbiz.de/10014929473