Surveys by postal questionnaire (174 responses) the range of activities in internal auditors in health care organizations across the USA. Covers characteristics of organizations, structure of internal audit function and audit activities.

Introduces an instrument for measuring organizational culture. Discussion of the concept precedes discussion of the problems of measurement and the traditions and theory on which design of the instrument draws. Summarizes the dimensions to be measured in terms of four general bipolar descriptive...

A survey of 455 internal auditors in 13 organizations asked respondents to evaluate their performance. A similar request was made for performance evaluation from the immediate supervisor of these individuals. Comparisons indicated that audit staff systematically rate their performances higher...

By its nature, the capitalistic economic system has produced numerous ethical conflicts. The professions, as well as business in general, have been impacted by the increased emphasis on ethical behaviour. In the past few years, there has been an increased interest in business ethics. One...

Personal views are expressed on the most significant recent developments in the internal audit field. Evidence is offered of managerial progress, and the need for a broad concept of internal audit is emphasised. The impact of COMPACS conferences, changing technology, the international dimension...

An account of developments in auditing in the People′s Republic of China following the establishment of the China Audit Administration in 1983 is given. Owing to the complexity and number of state‐owned enterprises, auditing supervision cannot be carried out directly and regularly by state...

The structure of the Turkish banking system is described. The research methodology and the background to internal audit are examined and the examination system and advantages of the profession outlined. Suggestions to departmental managers and internal auditors are presented.

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...

The process of setting up an action learning course in operational management is reviewed, and student reaction to the project is examined.

Two methods of enriching classroom experience in an internal auditing class are described: (1) bring “real‐world” experiences into the classroom (practising auditors as guest teachers, case studies comparing the internal audit practice of the guests′ organisations); (2) send the students...