Table of contents
Improving the due professional care standard
W.W. Ecton, Melvin Houston, Alan ReinsteinCertified public accountants (CPAs), internal auditors, management accountants and other accounting and non‐accounting professionals rely heavily on the concept of due…
Performance audits: could they become mandatory for public companies?
Conor O’LearyAustralian auditing standard AUP 33 ‐ Performance Auditing is the first auditing standard to deal exclusively with a non‐“financial statements” audit topic. Auditing the…
Prototyping for effective data management
Shane Dikolli, Malcolm SmithFirms uncertain about whether to invest large sums on data management consultants as an alternative to their spreadsheet software might first consider prototyping the system. A…
Benchmarking ‐ a comparison of internal audit in Australia, Malaysia and Hong Kong
Barry J. Cooper, Philomena Leung, Clive M.H. MathewsBenchmarking is a continuous process of comparing and measuring an organization’s business processes against those of business leaders anywhere in the world. Attempts to benchmark…
Improving the quality of internal audit functions through total quality management
Zabihollah RezaeeIn today’s fast‐paced and ever‐changing audit environment, an improved quality of the internal audit function is essential to the success of internal auditors. Suggests total…
From the foundations upwards: evaluating business performance
David CrowtherReviews and evaluates the literature concerning the evaluation of business performance and considers the reasons for such evaluation, the determinants of good performance and the…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou