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The auditing educational process needs to be reevaluated in light of changing conditions so that it can adequately prepare students to function in the current environment. Utilizing two world‐wide surveys of auditing professors, the purpose of this paper is to extend prior research by identifying how auditing professors rank the importance of 41 topics typically included in an auditing course and, in addition, identify the significant changes in the topics' importance between the survey conducted in 2000 and repeated in 2005. The paper also aims to examine the focus, emphasis, prerequisites, required status, and level of university auditing courses.

The study is based on the results of two questionnaires. The professors surveyed were identified from Hasselback's 2000‐2001 and 2005‐2006 Accounting Faculty Directories. The first questionnaire was mailed in November 2000 and the request to participate in the 2005 survey was e‐mailed in July 2005.

The most important topics indicated from the 2005 survey are audit risk, understanding internal control structures, types and sources of evidence, standard audit reports, and financial statement assertions. The most important topics from the 2000 survey are types and sources of evidence, audit risk, standard audit report, materiality, and understanding internal control structures. Topics with the largest increases in importance between 2000 and 2005 are reports on internal control, fraud awareness, working papers, and auditing history. Topics with the largest decline in importance are assurance services, information systems auditing, computer auditing techniques, governmental/not‐for‐profit auditing standards, and legal liability of auditors. Other results show that the first auditing course is usually focused on external auditing only, is usually required, offered at the undergraduate level, and the most common prerequisite is intermediate financial accounting.

Research limitations include the possibility of non‐response bias, the type of survey instrument used between the two surveys, and the source used to draw the sample.

For auditing classes to remain relevant and to equip students with the knowledge and skills necessary to become tomorrow's successful auditing practitioners, auditing professors must continue to reevaluate their auditing courses in light of the changing business environment, requirements placed on auditors by society, changes in professional auditing standards, current research in auditing, and practitioners' needs.

The paper makes a contribution to the existing literature by adding comparability between two surveys at different points in time so that professors can identify the trends and importance of topics in auditing education.

Two methods of enriching classroom experience in an internal auditing class are described: (1) bring “real‐world” experiences into the classroom (practising auditors as guest teachers, case studies comparing the internal audit practice of the guests′ organisations); (2) send the students out into the “real world” of practical auditing (a term project with actual “live” auditors). Both approaches are discussed in detail and conclusions are drawn on the ways in which the learning experiences have been an enrichment.

The point of exit in this research is that there should be an internal audit department in a national government department in South Africa to render a top‐class internal auditing service that is cost‐effective and affordable, preferred by clients, continuously complies with the standards of professional practice of internal auditing and best practice and have a positive impact on the national government department’s bottom line. The empirical research has highlighted several factors, including the ignorance of key role players and lack of professional proficiency on the part of internal auditors, as factors that impede the establishment and operation of an internal auditing function in the public sector in South Africa. It is recommended, that audit committees in the public sector should launch a joint marketing action, directed at key role players, to promote the potential value of a top‐class internal auditing service in the public sector, as well as the factors that impede it.

Reviews success factors for internal auditors and advocates the importance of experiential training. The recommended hands‐on project focuses on internal control, which plays a fundamental role in internal auditing. The project requires students to use not only their technical knowledge and skills but also critical and analytical thinking, written and oral communication, and interpersonal skills. Control is a fundamental role in internal auditing.

Describes the task of developing and performing a mock operational audit which was assigned to students in an internal audit graduate class at the University of North Texas. The assignment consisted of researching a particular operational area found in most business organizations, developing an internal control questionnaire, and formally reporting on four findings related to the area developed. The use of library research as a basis for an understanding of the operational area and development of the questionnaire proved to be a most successful approach. This approach is suggested as a format for the performance of operational audits in all business organizations. It provides both enhanced knowledge of the operation under examination, and a better basis for meaningful findings and relevant improvements.

Internal audit is an essential component of the accountability structure in Ghana's local government system. Favourable conditions are required for its operation to assist management bodies to fulfil their responsibilities efficiently and effectively. Using Internal Control-Integrated Framework, this paper investigates the conditions under which internal auditing is carried out in four selected local governments in the Central Region of Ghana.

Based on interpretivism and qualitative approach, purposive sampling technique was used to select 14 key informants at various levels of governance for primary data by the use of key informant interview guide. The data were analysed using pattern matching and content analysis based on themes.

The findings of the study indicate that internal auditors faced unfavourable conditions including intimidation, threats and administrative interference in the course of performing their duties.

This paper is based on qualitative data from four selected local governments in the Central Region of Ghana. Hence these findings are specific to the local governments, internal auditors and management bodies in the country to benefit from them. The implication of the findings is closely related to the efforts to realise the ultimate goal of the recent government reforms and the need for further reforms to enhance independence, objectivity, effectiveness and efficiency.

This study helps management of local governments in finding out conditions under which internal auditing operates. This helps to enhance favourable conditions and minimise the unfavourable conditions for the purpose of efficient and effective utilisation of resources towards improvement of service delivery of local government system to meet the needs of the people.

The study contributes to the understanding and application of Internal Control-Integrated Framework to local government system in the Central Region. It also uses the agency theory to explain the conditions under which internal auditing is carried out in the selected local government institutions.

This study provides new insight into the conditions of carrying out internal auditing in local governments and raises awareness of stakeholders on the need to enhance service delivery to the people. It also introduces a novel idea of placing all internal auditors under a newly established Internal Audit Class to advance independence and objectivity.

Describes a “live interactive” case in which internal auditing graduate students provided audit services to a university’s Department of Accountancy. The department were preparing for an American Assembly of Collegiate Schools of Business (AACSB) accreditation visit. Students participating in the project took the role of an evaluation team and performed a mock AACSB review. They were required to determine whether and how the Accountancy Department faculty perceived they were achieving the department’s stated mission and educational objectives which will also be assessed by the AACSB review team. The project simulates an internal audit in which students determine whether an organization’s personnel accomplished their established goals. The project allows students to utilize standard internal audit procedures from a textbook in a real world audit engagement. Students also have the opportunity to practice a variety of professional skills, especially effective interviewing, which is an important skill for auditors to develop and practice. The case can be expanded by focusing on a different group of university constituents, such as students or alumni, or by addressing the college’s or university’s goals and mission statements. It is also adaptable to any organizations that have stated mission and goals statements.

Internal auditing has during the 1990s become a dynamic discipline. Most of this change has been the result of the progressive approach taken by the leaders of the profession in applying the technological and behavioral innovations and advances in thinking to an operation that has tended in the past to be conservative and reactionary. The new approaches are substantial in number and individual in context. The trend is to group the following areas: philosophical, methodological and operational. The constantly evolving changes require that internal auditing itself be constantly evaluated to ensure that it is functioning efficiently and effectively.

Examines the usefulness of the case study method in the college classroom. Advocates the preparation of these cases from real‐life situations and their subsequent discussion. Suggests that this approach capitalizes on the strengths of analysing internal audit cases, and reveals some of the drawbacks of case studies. Analyses the advantages and disadvantages of the case study method. Concludes that the advantages far outweigh the disadvantages.

The purpose of this paper is to draw inferences – from the results of an Ethiopian public sector corporation (for‐profit) case study – on how the attributes of a value‐adding internal audit department would vary among organisations.

The case study strategy is employed. The internal audit function of a public sector corporation was examined using an analytical framework derived from the literature. Research evidence was gathered distributing questionnaires to managers and internal auditors, conducting a semi‐structured interview with the internal audit department manager, and reviewing documents.

The results highlight that traditional/compliance audit is dominant in the organisation studied as contrasted with value‐added auditing. The paper concludes that goals and strategies pursued and the level of risk faced by organisations to which internal audit provides service, appear to shape the attributes of a value‐adding internal audit department. The study also demonstrates that the quality of strategic planning for, and marketing of, internal audit would influence the extent to which an appropriate value‐added profile is attained in a particular context.

Since a single unit of analysis is examined, universal generalisability of the findings cannot be claimed. Also, the research design assumed that the unit of analysis investigated falls within the scope of internal audit departments considered in the literature that served as a basis to develop the analytical framework and data collection instruments.

The paper is expected to inspire conclusive follow‐on research on the role of internal audit in Ethiopia, or other countries with similar settings.