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...

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...

As in any managerial function, the Director of Internal Audit must be cognisant of necessary administrative responsibilities to enable the proper functioning of an internal auditing department. Not only must the generic managerial responsibilities be in existence but also those functions which...

Reports on corporate governance, suggesting there are some serious issues of concern. Examines the relationship between major economic problems and governance issues. Considers the recommendations of the Cadbury Committee. Concludes that improvements in the standards of corporate governance must...