Managerial Auditing Journal: Volume 14 Issue 7

Subject:

Table of contents

Managing customer channel usage in the Australian banking sector

Jason Ramsay, Malcolm Smith

Since deregulation in the mid‐1980s the banking industry in Australia has become increasingly competitive. Australia already has one of the least controlled banking systems in the…

2564

Wu and Hahn’s control‐complexity/control‐point orientation for computer information system (CIS) audits: an empirical test in an electronic data interchange (EDI) environment

Catherine Hardy, Robert Reeve

The purpose of this study is to investigate the approach required to conduct an efficient and effective audit of EDI systems. An audit approach proposed by Wu and Hahn (1989) is…

1708

The internal auditor as fraud‐buster

William Hillison, Carl Pacini, David Sinason

External auditors are often not positioned to detect and report the occurrence of employee fraud. Internal auditors, however, can be an entity’s main line of defence against…

9841

There are profits in your management control systems

Eli Noy

The article describes a new approach to the cost/benefit aspect of management control systems which will help managers decide which control system is worthwhile improving and how…

3175

Lessons for life: a way to complement what we teach

Roger K. Doost

Many reports both from academics and non‐academics in recent years point to the fact that over 75 per cent of a person’s success on a job is based not on technical expertise and…

419
Cover of Managerial Auditing Journal

ISSN:

0268-6902

Online date, start – end:

1986

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editor:

  • Professor Jie Zhou