Managerial Auditing Journal: Volume 2 Issue 2

Developments in Central Government Internal Audit

K. Holt, J. Morris

In the UK, the past five years have seen an unprecedented development in internal audit in central government. The authors explain how this came about, the initiatives taken and…

Professionalism

Lawrence B. Sawyer

How closely does internal audit match the attributes of a profession? In terms of its relatively short history — and in comparison with the longer‐established professions — it…

Design Audits

J.W.P. Jaffe

Design audit is a risk reduction process, in situations where large sums are involved and the costs of mistakes could be high. The aim is to increase assurance of performance by…

Auditing Industrial Performance: India's Experience

Prabir Chakravarty

The government has given legislative backing to a system of cost audit, using a basic cost accounting format and recording rules. It has been applied so far to a range of…

Staff Assessment and Evaluation at J.C. Penney

Charles L. Brown

For many managers the process of conducting a performance appraisal is an uncomfortable experience, one which is often put off to the last minute and then rushed through, simply…

Data Management and the Auditor

Gerald Vinten

How should auditors cope with their data? A data management approach is urged, resting on statistical principles and putting a premium on simplicity. An example is used to show…

How Auditors Can Manage Stress and Motivation

Robert Spillane

All auditors have to work in situations that will involve some stress. This article outlines the causes of stress and what auditors can do to manage themselves and the situation.

Learning Styles: Salary and Promotion Decisions among Auditing Professionals

Donald C. Heiman, Larry E. Pate

A research study suggested that factors related to different learning styles played a — somewhat complex — part in explaining management level promotions and relative salaries in…