THE NEED FOR BEHAVIOURALISM IN INTERNAL AUDITING

Abstract

The various elements of interpersonal aspects impacting on internal auditing are summarised. Each is briefly described as to its characteristics and its importance. Included are: motivation, group dynamics, methods of management, auditee perceptions of auditors, roles, stress, conflict, change, communications, interviewing and conferences.

Citation

Dittenhofer, M.A. (1988), "THE NEED FOR BEHAVIOURALISM IN INTERNAL AUDITING", Managerial Auditing Journal, Vol. 3 No. 2, pp. 4-7. https://doi.org/10.1108/eb002804