Managerial Auditing Journal


Accounting and Finance

Table Of Contents: Volume 11 Issue 1

Improving the due professional care standard

W.W. Ecton, Melvin Houston, Alan Reinstein

Certified 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’Leary

Australian 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 Smith

Firms uncertain about whether to invest large sums on data management consultants as an alternative to their spreadsheet software might first consider prototyping the…

Benchmarking ‐ a comparison of internal audit in Australia, Malaysia and Hong Kong

Barry J. Cooper, Philomena Leung, Clive M.H. Mathews

Benchmarking is a continuous process of comparing and measuring an organization’s business processes against those of business leaders anywhere in the world. Attempts to…

Improving the quality of internal audit functions through total quality management

Zabihollah Rezaee

In 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…

From the foundations upwards: evaluating business performance

David Crowther

Reviews and evaluates the literature concerning the evaluation of business performance and considers the reasons for such evaluation, the determinants of good performance…



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Emerald Publishing Limited

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  • Dr Vivek Mande