Examines how the “Roundtable”, a section in The Internal Auditor , can help in the education of internal auditing students. Proposes that the “Roundtable” provides real‐world examples of the application of auditing principles and concepts, and thus is certain to be valuable to an...

This article looks at the criteria held to be essential for any type of auditing, i.e. comparing “what was” with “what should be”. However, in operational auditing this is not a clear cut distinction. An approach to the identification and evaluation of criteria for evaluating...