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The management style of an organisation can influence the relative effectiveness of alternative approaches to conferencing and reporting. Implications of autocratic, supportive, custodial and collegial management styles are described. Generally, Theory X environments should be addressed with...
Persistent link: https://www.econbiz.de/10014929690
Background is provided of a study in the US Department of Defense relative to reasons why auditees resisted cooperation with auditors and the implementation of audit findings. Perceived interpersonal failures were focused on in the audit process and the audit report process that resulted in...
Persistent link: https://www.econbiz.de/10014929692
The growing prominence of the internal auditing profession has led to new college and university courses. Louisiana State University began one such course in its summer internship programme. The advantages of the internship programme to employers, the profession and the university are stated....
Persistent link: https://www.econbiz.de/10014929695
The advantages and disadvantages of using case studies are stated. The IIA Internal Auditing Case Study Project is discussed, and an anatomy of a case study is presented. The techniques of case study analysis are given.
Persistent link: https://www.econbiz.de/10014929696
organizations across the USA. Covers characteristics of organizations, structure of internal audit function and audit activities.  …
Persistent link: https://www.econbiz.de/10014929728
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...
Persistent link: https://www.econbiz.de/10014929735
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...
Persistent link: https://www.econbiz.de/10014929737
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...
Persistent link: https://www.econbiz.de/10014929738
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...
Persistent link: https://www.econbiz.de/10014929753
The process of setting up an action learning course in operational management is reviewed, and student reaction to the project is examined.
Persistent link: https://www.econbiz.de/10014929754