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...

Despite popular portrayals of women's current success in public accounting, labour force statistics indicate that few women actually advance to partnership level positions. Accounting research on the scarcity of female partners tends to approach this issue from a person‐centred perspective and...

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 Despite the various attempts to repeal or modify the Act, this piece of legislation remained as originally enacted until the 1988 Trade and Competitive Act revision.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...