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Behavioural aspects of internal auditing “revisited”

Mort Dittenhofer (Professor, School of Accounting, Florida International University, Florida, USA)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 February 1997

1506

Abstract

Presents a series of issues related to the behavioural relationships between internal auditors and their auditees. Includes suggestions for the resolution of problems that occur in these issue areas. Covers such subjects as motivating the auditee, styles of management, managing change and conflict, communications, hostile relationships, participative auditing, understanding the auditee’s culture and the use of behavioural knowledge in the audit.

Keywords

Citation

Dittenhofer, M. (1997), "Behavioural aspects of internal auditing “revisited”", Managerial Auditing Journal, Vol. 12 No. 1, pp. 23-27. https://doi.org/10.1108/EUM0000000004309

Publisher

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MCB UP Ltd

Copyright © 1997, MCB UP Limited

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