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Auditing the Board: A New Approach to the Measurement of Company Performance

Managerial Finance

ISSN: 0307-4358

Article publication date: 1 January 1980

120

Abstract

The role of the internal auditor is evolving rapidly. More and more his ambit is encompassing the whole range of a company's operations. His activities no longer primarily consist of checking for compliance with laid down procedures but are becoming more management orientated and focused on the appraisal of efficiency and effectiveness of operational systems in general. These developments are acknowledged in the Introduction to the new IIA Standards: (IIA, 1978, p. 1):

Citation

Taffler, R.J. and Sudarsanam, P.S. (1980), "Auditing the Board: A New Approach to the Measurement of Company Performance", Managerial Finance, Vol. 5 No. 2, pp. 127-147. https://doi.org/10.1108/eb013442

Publisher

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MCB UP Ltd

Copyright © 1980, MCB UP Limited

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