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The future of UK internal audit education: Secularisation and submergence?

Gerald Vinten (Chartered Institute of Public Finance and Accountancy, London, UK)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 June 2004



Internal audit education is now concentrated in just a few tuition providers within the UK, a decrease from the 1980s. Generally it is not represented at all in its own right within higher education, and may just receive a passing reference as contrasted with external auditing. Hence it is scarcely perceptible and submerged. Even where it is rarely present it seems to have become “secularised”, its influence waning under the banner of “general management”. The professional body, the Institute of Internal Auditors – UK and Ireland, is too busy selling its highly profitable distance learning course to concern itself with disseminating the internal audit message to higher education, or attempt to gain its rightful footing within the curriculum. The limited literature is analysed and critiqued, the current state of play stated, and directions for the future indicated. Internal audit is in danger of becoming the best untold story.



Vinten, G. (2004), "The future of UK internal audit education: Secularisation and submergence?", Managerial Auditing Journal, Vol. 19 No. 5, pp. 580-596.



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Copyright © 2004, Emerald Group Publishing Limited

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