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OH, NO! THE INTERNAL AUDITOR IS COMING!

Sherman Hayes (Library Director at Bentley College, Waltham, MA.)
Paul W. Rhinhart (Internal Audit Manager at Bentley College, Waltham, MA.)

The Bottom Line

ISSN: 0888-045X

Article publication date: 1 February 1992

Abstract

When one thinks about accountants (an unlikely or uncommon occurrence for most librarians), we usually envision a certified public accountant working for a big six accounting firm preparing sophisticated financial reports and doing quite a bit of tax work as well. Actually, this is not an inaccurate sketch; but a more representative picture of accounting must include the important segment of the industry served by internal auditors. An internal auditor is an accountant hired by an institution, whether it is private, public, profit, or nonprofit, to continually monitor, review, investigate, “bird‐dog,” and report any accounting, financial, or operational problems and opportunities within the organization.

Citation

Hayes, S. and Rhinhart, P.W. (1992), "OH, NO! THE INTERNAL AUDITOR IS COMING!", The Bottom Line, Vol. 5 No. 2, pp. 33-35. https://doi.org/10.1108/eb025330

Publisher

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MCB UP Ltd

Copyright © 1992, MCB UP Limited