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...

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....

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.

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...

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...

The process of setting up an action learning course in operational management is reviewed, and student reaction to the project is examined.

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...