TY - JOUR AB - 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. VL - 7 IS - 3 SN - 0268-6902 DO - 10.1108/02686909210008568 UR - https://doi.org/10.1108/02686909210008568 AU - Guillot Peter AU - Schweiger Irmgard AU - Sumners Glenn E. PY - 1992 Y1 - 1992/01/01 TI - Orientation: A Strategic Opportunity for the Audit Department T2 - Managerial Auditing Journal PB - MCB UP Ltd Y2 - 2024/04/18 ER -