Establishes the need for audit of the personnel function in the absence of a statutory regulation; the Institute of … Personnel Management supports this. Prepares a three phase audit of personnel: activities and costs; policies and procedures …

If strategic planning is to have a valuable impact on an organization′s performance, dispassionate analysis of the plan … strategic management process itself so the internal auditor might audit: the process used, the plan immediately after it is …

Discusses the experiences of a technical adviser to an audit institution in the Middle East and a technology transfer … fully describes how the adviser carried out the audit technology transfer effort. Also relates specifically how the adviser … assembled the training cadre that formed the nucleus of the performance audit unit established in the audit institution: the …

Illustrates the use of the Bayesian decision‐tree approach in making auditing decisions. First reviews the audit …

Italy lost to France by the same mistakes. In an attempt to audit the defeats, the author developed the S‐H method of …

auditors and other categories of professional staff within accounting and audit firms, for example those working in taxation or … and audit firm. We speculate that whereas in the past the similarities between functional groups may have outweighed any …

positive relationship between local-level audit industry specialization and both the standard deviation of annual stock returns …

Tanzanian local government authorities (LGAs). Design/methodology/approach – This paper uses content analysis of the external … audit reports of the LGAs for the past ten years. Corroborative evidence was gathered through interviews with external … attributed to the limited scope and failure of the responsible officials to address audit recommendations. In the light of agency …