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Ensuring Internal Audit Meets the Needs of Directors

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 April 1991



In the future, directors will be more accountable for the management of their companies and given that some, if not the majority of directors, will be independent people with business acumen, they will require accurate and timely information to direct their enterprises. In this respect, the internal audit function, as it affects directors in New Zealand, is assessed, emphasising the considerable assistance internal auditors can offer if they report direct to the Board through the audit committee. It is apparent, however, that internal auditors are not marketing their functions to directors. They need to understand how companies operate, who has control, and who needs their services. The challenge for the Institute of Internal Auditors is to review its marketing of functions so that directors know what internal auditing can achieve.



Bowes, G. (1991), "Ensuring Internal Audit Meets the Needs of Directors", Managerial Auditing Journal, Vol. 6 No. 4.




Copyright © 1991, MCB UP Limited

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