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External management auditing has links with — but is different from — external financial auditing, internal operational auditing and management consultancy. The reasons for conducting external management audits are considered, particularly in relation to the accountability of corporate management, and the interests of various potential user groups. To obtain empirical evidence, a random sample survey of UK credit managers was carried out; response was almost 50 per cent. Results of the survey are summarised. Essentially, the conclusion was that credit managers strongly favoured external management audit reports.

Posits that traditional text‐book‐oriented auditing education is not enough to provide students with the necessary background to become an internal auditor. Proposes that by forming a partnership, in order to enhance internal auditing education, educators and internal auditing professionals can improve a student′s learning. Investigates how this can be done. Suggests that an auditing course provided by the Institute of Internal Auditors (IIA) and the University of Central Florida (UCF) could be the answer.

Two case studies in health and safety management identified key performance indicators that reflected a company’s overall performance obtained from a full benchmarking audit. An intra‐company benchmarking audit, comparing operational health and safety management performance was completed within 12 semi‐autonomous subsidiaries of a large national food manufacturer. A significant (r = 0.985) positive relationship was obtained between ten operational performance indicators and overall performance. The key factors were found to have a common theme relating to employer‐employee openness in communication on health and safety issues. An inter‐company benchmarking audit comparing strategic health and safety management performance was completed within eight companies in the small, multi‐site retail sector. A significant (r = 0.988) positive relationship was obtained between ten strategic performance indicators and overall performance. The key factors did not have a common theme but there was evidence that integration of health and safety management into long‐term business decision making was a strong factor.

This research determines the impact of local government’s internal audit process on the audit client management’s adoption of audit recommendations. Publicity of financial and operational problems in government in recent years has led to concerns about the quality of government audits, the extent of public managers’ adoption of audit recommendations, as well as citizen demand for accountability in government. In spite of this, the importance of the government audit process in ensuring accountability has gained little attention in public management research. A survey of local government audit executives was conducted to determine various aspects of the local government internal audit process and their relationships with audit client management’s adoption of audit recommendations. Results show that client management’s adoption of audit recommendation is a function of auditor professional designation, due diligence, client relations, documentation and tracking of audit recommendations, as well as of follow-up audits to verify implementation of agreed-upon action plans.

Auditing, as a management technique, has been recognised as an independent and systematic evaluation of various activities performed in an organisation in order to improve enterprise performance and suggest ways to improve through pointing out the deficiencies in the management systems. Auditing has traditionally been for periodically apprising the management about the deviations that are taking place against the various established policies, procedures and standards. Auditing is very much prevalent in accounting functions. The conventional auditing is defined as that which embraces activities to express an opinion on the truth and fairness of the financial statements. There are two types of audits, namely operational and financial. Table I presents both the audits in a summary form.

Claims that the performance audit is the most suitable approach for internal audit to adopt to meet the needs of the socialist market economy. Through it, enterprises may tighten up control and raise managerial efficiency, as well as improving their competitive situation. Suggests a strategic approach as to how such audits may be carried out ‐ one which meets the needs of China.

As organizations are downsized, re‐engineering and the span of control inflates, the need for self‐regulation and control grows. This need has seen the growth in the provision of internal auditing services in the UK. Demonstrates the linkage between ensuring quality by benchmarking, and the required vehicle for understanding the internal audit development needs of UK organizations. Shows the requirements by the use of nine organizations where internal auditing has been developed to give the organization a competitive advantage. Focuses on the critical success elements that are required by developing internal audit departments.

As in any managerial function, the Director of Internal Audit must be cognisant of necessary administrative responsibilities to enable the proper functioning of an internal auditing department. Not only must the generic managerial responsibilities be in existence but also those functions which are conducive to internal audit. The administrative responsibilities of the Director of Internal Audit as they pertain to the administration of the Internal Audit Department are explored – the planning process; reporting audit issues and recommendations and the major issues facing the Audit Director.

Surveys by postal questionnaire (174 responses) the range of activities in internal auditors in health care organizations across the USA. Covers characteristics of organizations, structure of internal audit function and audit activities.

Explains the importance of the socialist market economy to the prosperity of China. Hand‐in‐glove with this important development is the role of internal audit in facilitating and sustaining the changes that are necessary. Audit has the dual function of serving the entity and the wider needs of the state. This involves a more sophisticated internal audit approach. Describes the more complex techniques utilized as a consequence.