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A methodology for developing a training programme responsive to the expanding scope of internal audit functions is presented. A training development cycle, of which an individual career record is an integral point, is described, to enable the internal audit function to adapt to the constant state of change which will become the norm in the 1990s.

Makes the case for inclusion of forensic accounting in the 150‐hour accounting training role in the USA. Practitioner roles are as fraud examiner, litigation consultant and expert witness for which need is expanding and remuneration considerable and stable. Makes detailed recommendations for integrating forensic skills training into the curriculum.

Do high ethical standards have an effect on a business enterprises success, by either strengthening or weakening its competitive position? Should ethics be taught as part of a business course? Although business schools cannot replace an ethical upbringing, it can make people aware of the ethical business issues. As a discipline, business ethics is still in its infancy. The development of business ethics both as a part of corporate strategy, and as a part of a business education is discussed, particularly in relation to the internal auditor.

Self‐ethics are what organisations and professionals should aim for. A comparison is made between legal and medical ethics. This is followed by a discussion of the ethical dimensions of the accounting and auditing professions.

A rationale for including operational auditing as a major component in the primary auditing course, as well as in subsequent courses, in the auditing curriculum is developed. Reports and statements from professional groups and commissions, together with accounting education literature, provide a primary resource. Problems in the auditing curriculum are identified, learning style theory and the education of accountants is explored and the objectives to provide support to achieve the educational goals identified by the various constituencies are presented.

Factor analysis reveals the job satisfaction profiles for internal auditors and industrial accountants have some marked differences. These differences in the context of roles and working environments are discussed and suggestions are made as to how this type of information can be used constructively by management.

An illustration is provided for all readers, students and practising professionals alike, of the dilemma faced by internal auditors as they try to perform a new service, namely, helping to operationalise a code of ethics (conduct) within their firms and at the same time remain true to the objective of their profession, to carry out “an independent appraisal function... as a service to the organisation”. The steps necessary to get a code of conduct operational are reviewed and the results are presented of a survey of a small number of firms in the utility industry which illustrates, among other things, the individual and/or groups responsible for making the code of conduct a viable document within their organisation.

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.

An illustration is provided for all readers, students and practising professionals alike, of the dilemma faced by internal auditors as they try to perform a new service, namely, helping to operationalise a code of ethics (conduct) within their firms and at the same time remain true to the objective of their profession, to carry out “an independent appraisal function...as a service to the organisation”. The steps necessary to get a code of conduct operational are reviewed and the results are presented of a survey of a small number of firms in the utility industry which illustrates, among other things, the individual and/or groups responsible for making the code of conduct a viable document within their organisation.

Citizens of Eastern European countries need to acquire knowledge on how to start and operate business if their move to t a free‐market economy is to be successful. The acquisition of such knowledge will come from putting at the disposal of entrepreneurs a core business library and assistance on how to utilize that library properly. Public libraries are already in place. Among other things, the role of the library is to serve the information and self‐improvement needs of the public Those already working cannot be expected to take time to go to universities for formal business school programmes. However, they should be able to seek out useful business information at public libraries as part of their education about business techniques. An examination of data from the National Hungarian Public Library in Budapest indicatcs that there is a gap in the business collection concerning information on how to start and run a business. Business books and periodicals should be added to all Eastern European libraries; initially the collection should be more practical than theoretical Universities should work with the public libraries to provide basic instruction in business areas. The libraries can serve as satellite instructional facilities where seminars and workshops and ongoing reference assistance can be provided.