implications for the education and training of auditors, and for the expectation gap. They suggest that both awareness of factors … that affect understanding of auditing reports and greater attention to training are important in reducing the expectation …

This article will explain why training is so important to the success of internal audit. Several new initiatives will …

perceived training needs of the owner‐managers of the small and medium‐sized hotel establishments in a Turkish tourist town … indicate that the training level of the SMHEs at the managerial level is not satisfactory. This prevents the managers being …

Purpose – To provide an useful way for tourism industry professionals regarding defining training needs of hotel … personnel and noting the interests of hotel managers in the training subject. Design/methodology/approach – Questionnaire … program was used. Findings – According to the combination of the scoring table used in questionnaire, the training areas given …

implications for the education and training of auditors, and for the expectation gap. They suggest that both awareness of factors … that affect understanding of auditing reports and greater attention to training are important in reducing the expectation …

Training is an effective way to change behaviour and to reinforce new skills and attitudes. The nature of the internal … auditor′s role in training as an extension of the normal audit role is focused on. A workshop on financial awareness training …