The respective merits of open and closed questions are suggested. Research evidence is then presented. A consideration of the factors that indicate which type of question to opt for is described and a mixed diet of closed and open questions is recommended.

Management accountants and auditors have much to learn from each other in how to minimise their respective problems. Any accounting system needs to pay due regard to individuals; groups; organisational structures and control; and the environment. Without this concern the accounting system will...

An outline of worldwide surveys and research related to the training of internal auditors is given. A comparison of managers in the UK and those in Europe, USA and Japan is made. The growth of internal auditing as a profession is traced and the relevance and application of action learning to...

How should auditors cope with their data? A data management approach is urged, resting on statistical principles and putting a premium on simplicity. An example is used to show how quite a simple inspection and presentation of primary data, allied to basic statistical measures, can often provide...

It is argued that auditors whose sole orientation in assisting management is that of classical management thinking will be of only limited help. Auditors need to become aware of all the ramifications of the management role. Only then, it is claimed, will they truly fulfil the brief set for them...