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auditors and audit firms, and to identify areas for future research. The contribution and areas for future research are … identified in terms of four areas, namely career development, staffing patterns, the multi‐disciplinery global firm, and the …, including studies which work shadow auditors and audit teams, and longitudinal studies.  …
Persistent link: https://www.econbiz.de/10014928804
Traditionally, public‐sector auditors are concerned with auditing the legality and regularity of government activities … (compliance audits). However, such auditors are increasingly expected to conduct “performance audits” and communicate economic …‐sector auditors and their perception of their new business partner role are precursors of their communication of detected economic …
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-for-money (VFM) auditors’ internalisation of a dual organisational identity: “obstructive” actions as representatives of a Supreme … adopted. Design/methodology/approach The organisational identity held and promoted by VFM auditors working at the NAO was … Parliament and organisations audited in their quest for performance improvement. The authors prompted the auditors to explain how …
Persistent link: https://www.econbiz.de/10014840680
The present packaging materials purchasing procedures of a wine and spirits manufacturing company are analysed and reviewed with respect to updating its information gathering and procurement techniques. Established practices can be improved by performance audits and strategic procurement...
Persistent link: https://www.econbiz.de/10014825177
The government has given legislative backing to a system of cost audit, using a basic cost accounting format and recording rules. It has been applied so far to a range of industrial products in the essential consumer category, as a way of improving industrial performance. This experience, over...
Persistent link: https://www.econbiz.de/10014929717
more organisations are treading new paths when staffing projects. In this article we examine a new staffing proce-dure, in …/conventional staffing proce-dure and we propose ways that the Enrolment Readiness Model can be helpful in supporting voluntary enrolment. An …
Persistent link: https://www.econbiz.de/10010321967