The experience of using students as part of an internal audit team is described. Teaching staff and consulting advisers worked with students on three successive “live cases” within their own institution. Some prior auditing experience provided the best foundation for developing and showing...

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...

This article proposes that student internships should be expanded to form part of a specifically co‐operative learning programme: repeated step‐out periods of work with a co‐operating employer at different stages of a college educational programme. This proposal stems from an IIA...

To what extent does CIA certification enhance the stature and help the professional advancement of internal auditors? The professional significance of the CIA certification and the effect of a master′s degree and/or CPA certification on internal auditors is examined.

The Foreign Corrupt Practices Act (FCPA) has been controversial since its inception in December 1977. Despite the various attempts to repeal or modify the Act, this piece of legislation remained as originally enacted until the 1988 Trade and Competitive Act revision. Although the debates on...

Comparative cultural closeness between Canada and the U.S. established in part by the Hofstede (1980) study continues to influence some business research efforts that assume cultural parity between the two nations. Sampling business professionals, evidence emerges that cautions assuming cultural...