Table of contents
Managing customer channel usage in the Australian banking sector
Jason Ramsay, Malcolm SmithSince 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…
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 ReeveThe 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…
The internal auditor as fraud‐buster
William Hillison, Carl Pacini, David SinasonExternal 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…
There are profits in your management control systems
Eli NoyThe 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…
Lessons for life: a way to complement what we teach
Roger K. DoostMany 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…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou