TY - JOUR AB - 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. VL - 2 IS - 2 SN - 0968-4883 DO - 10.1108/09684889410061141 UR - https://doi.org/10.1108/09684889410061141 AU - Dow David PY - 1994 Y1 - 1994/01/01 TI - Value from Audit: Audit Code of Practice – Institutional Manual T2 - Quality Assurance in Education PB - MCB UP Ltd SP - 32 EP - 34 Y2 - 2024/04/16 ER -