Explains the difference between orientation and training. Advances a top‐down approach for assembling an orientation programme, offering flexibility and allowing the new auditor to build a framework of understanding about his/her work. There are four modules: Industry; Company; Internal Auditing; and Audit Assignments. The need for customized orientations arises. Building a successful programme entails selecting the right timeframe and reviewing and optimizing the existing programme; customized orientations may be needed. Orientation forms part of the socialization process which deals with the transition to a new job environment, and is a strategic opportunity to enhance employee commitment and performance.
Guillot, P., Schweiger, I. and Sumners, G.E. (1992), "Orientation: A Strategic Opportunity for the Audit Department", Managerial Auditing Journal, Vol. 7 No. 3. https://doi.org/10.1108/02686909210008568
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