Explores the state of the art in internal auditing risk assessment techniques by reviewing professional requirements as stated in Statement of Internal Auditing Standards (SIAS) No. 9 and then examining and discussing currently available risk assessment techniques. Models explored in the study...

Masters of Business Administration (MBA) programmes have undergone drastic change in the past years in order to adapt to the changing business environment. Part of the change in curriculum requires placing more emphasis on the control environment. It is essential that future managers understand...

Examines the impact of developments in accountant liability on audit practice. Focuses on analysis of the impact of legal liability on different size accounting firms (classified by revenue generated) with respect to number and professional characteristics of audit personnel, form of practice,...

The management style of an organisation can influence the relative effectiveness of alternative approaches to conferencing and reporting. Implications of autocratic, supportive, custodial and collegial management styles are described. Generally, Theory X environments should be addressed with...

Background is provided of a study in the US Department of Defense relative to reasons why auditees resisted cooperation with auditors and the implementation of audit findings. Perceived interpersonal failures were focused on in the audit process and the audit report process that resulted in...

The growing prominence of the internal auditing profession has led to new college and university courses. Louisiana State University began one such course in its summer internship programme. The advantages of the internship programme to employers, the profession and the university are stated....