Similar Search Results

Cooper, Barry J. - In: Managerial Auditing Journal 8 (1993) 3

effect in respect of good corporate management and control. …

Persistent link: https://www.econbiz.de/10014929403

Poisoned Chocolate? Corporate Governance and the Cadbury Report

Mitchell, John A. - In: Managerial Auditing Journal 8 (1993) 3

The failure of many important UK companies during the last five years brought to the fore an area which has been of concern to Internal Audit for many years: namely, how can we ensure that corporations are managed properly? On 1 December 1992 the Cadbury Committee on the Financial Aspects of...

Persistent link: https://www.econbiz.de/10014929406

The Role of the Quality Assurance Professional in Determining Quality Costs

Keogh, William - In: Managerial Auditing Journal 9 (1994) 4, pp. 23-32

quality assurance managers working in very different total quality management (TQM) environments: Company A manufactures and … difficulties identified can be categorized as: management, the quality assurance/accountancy interface, communications, internal …

Persistent link: https://www.econbiz.de/10014929436

Special Projects by Internal Auditors

Ratliff, Richard L.; Brackner, James W.; Hanks, Steven H. - In: Managerial Auditing Journal 9 (1994) 5, pp. 24-30

The science and discipline of management have undergone some remarkable changes in recent years. These changes affect … five issues related to the above observations: (1) how to ensure auditor competence; (2) how to gain senior management …

Persistent link: https://www.econbiz.de/10014929440

Management Training and Development Expenditures

Craven, B.M.; McNulty, M.B. - In: Managerial Auditing Journal 9 (1994) 6, pp. 3-9

Proposes that far more attention needs to be given to the evaluation of managerial training and development expenditures (MTDEs) to ensure that they represent an adequate return on corporate investment expenditure. Suggests that internal auditors are currently much better equipped than human...

Persistent link: https://www.econbiz.de/10014929442

Management′s Report on Internal Control, and the Accountant′s Response

Aldridge, C. Richard; Colbert, Janet L. - In: Managerial Auditing Journal 9 (1994) 7, pp. 21-28

control, and presents criteria to use in evaluating controls. The document also provides guidance to management developing a … Reporting” (1993) offers assistance to the practitioner reporting on management′s assertion regarding internal control over … financial reporting. Discusses and provides an example of management′s report on internal control prepared according to COSO …

Persistent link: https://www.econbiz.de/10014929449

Internal auditing work at Sino‐China Petrochemical Corporation (SINOPEC)

Canling, Zhou - In: Managerial Auditing Journal 12 (1997) 4/5, pp. 227-234

Discusses the development of internal audit theory and practice with reference to the Sino‐China Petrochemical Corporation (SINOPEC), a large, state‐owned petrochemical enterprise group. Examines the organizational status, authority and role of internal audit, and the question of...

Persistent link: https://www.econbiz.de/10014929580

Business process control for the twenty‐first century

Ratliff, Richard L.; Reding, Kurt F.; Rees Fullmer, R. - In: Managerial Auditing Journal 13 (1998) 2, pp. 101-106

management. This article introduces a business process control model that fully captures the broader array of process controls …

Persistent link: https://www.econbiz.de/10014929608

How they put the “con” in consulting

Bloch, Brian - In: Managerial Auditing Journal 14 (1999) 3, pp. 115-118

Takes a cynical but realistic look at some of the harsher realities of management consulting. Management consultants … by the same level of technical skill. All too often, management consultants make suggestion for the sake of being seen to …

Persistent link: https://www.econbiz.de/10014929648

Management Influence through a Quality Audit Service

Morley, Barry K. - In: Managerial Auditing Journal 2 (1987) 3, pp. 17-20

, against which performance is then monitored and published. To provide further feedback, a management and an executive …

Persistent link: https://www.econbiz.de/10014929725