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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...
Persistent link: https://www.econbiz.de/10014929745
It is argued that auditors whose sole orientation in assisting management is that of classical management thinking will … be of only limited help. Auditors need to become aware of all the ramifications of the management role. Only then, it is …
Persistent link: https://www.econbiz.de/10014929752
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
monitor the management information systems and their adequacy, to review the effectiveness of internal controls; and to ensure …
Persistent link: https://www.econbiz.de/10014929762
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...
Persistent link: https://www.econbiz.de/10014929763
strategic management process itself so the internal auditor might audit: the process used, the plan immediately after it is …
Persistent link: https://www.econbiz.de/10014929773
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...
Persistent link: https://www.econbiz.de/10014929782
This paper reviews prior research to consider whether there are differences in human resource management terms between … management consultancy. The review reveals conflicting results regarding the extent of these differences, which leaves open the …
Persistent link: https://www.econbiz.de/10014929791
. Consultants do engage in impression management but their narrative comes from a complex interdependent client …
Persistent link: https://www.econbiz.de/10014929792
Purpose – This paper aims to investigate management auditing, a thorough examination of an organization and the … management in place, through an empirical research to gather data about how management audits are perceived and implemented among … responsibilities as defined by corporate governance rules. Management auditing could thus be used to improve corporation performance …
Persistent link: https://www.econbiz.de/10014929935