Developing internal auditing procedures in UK organizations using a benchmarking approach

Abstract

As organizations are downsized, re‐engineering and the span of control inflates, the need for self‐regulation and control grows. This need has seen the growth in the provision of internal auditing services in the UK. Demonstrates the linkage between ensuring quality by benchmarking, and the required vehicle for understanding the internal audit development needs of UK organizations. Shows the requirements by the use of nine organizations where internal auditing has been developed to give the organization a competitive advantage. Focuses on the critical success elements that are required by developing internal audit departments.

Citation

Liu, J., Seng Woo, H. and Boakye‐Bonsu, V. (1997), "Developing internal auditing procedures in UK organizations using a benchmarking approach", Managerial Auditing Journal, Vol. 12 No. 9, pp. 464-478. https://doi.org/10.1108/02686909710185198