Value from Audit: Audit Code of Practice – Institutional Manual

Abstract

In the UK, higher education organizations (HEOs) are obliged to pay both for external audit (which must be provided by a professional auditing firm) and internal audit (which may be provided either by directly employed staff or on a contracted basis). Suggests how an HEO might achieve the best return on the resources applied to external and internal audit. Does not address academic audit.

Citation

Dow, D. (1994), "Value from Audit: Audit Code of Practice – Institutional Manual", Quality Assurance in Education, Vol. 2 No. 2, pp. 32-34. https://doi.org/10.1108/09684889410061141