Table of contents
The Internal Auditor as an Agent of Change
Peter SaulSuccessfully managing and adapting to the significant changes that are occurring in the role of the internal auditor is one of the major challenges facing the internal audit…
Internal and External Audit — Value and Benefit to Management
R.S. LynnThe characteristics of internal and external audit are compared and their inter‐relationship considered. It is appropriate that such a comparison be made in the context of the…
Managing The Internal Audit Department
Gavin K. MaddenManaging auditors and the audit process is a difficult job. In this article one approach is described highlighting some of the key issues faced. We will welcome responses to Gavin…
Control Assessments
E.J. Allan GlennThis article examines practical methods of control assessment and provides a number of specific case applications which highlight key issues for auditors and managers.
Programme Based Budgeting — its Philosophy and Impact on Internal Auditing
D.A. ShandProgramme budgeting is increasingly being used as a means of improving organisational planning and performance. This article looks at the implications for auditors of such an…
How Do We Assess Interna Auditing Effectiveness?
W.M. HendersonIncreasingly auditors have to account for their activity and its contribution to the process of management. It is important that the criteria for such contributions are understood…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou