Purpose – To provide internal auditors with a summary of the communications skills needed for a successful professional career in internal auditing. Design/methodology/approach – A range of recently published (2000‐2004) publications, which aim to show the importance of communication...

Purpose – Aims to identify the most important red flags as individually perceived by auditors, and explores whether auditors' demographic factors might impact on their perception of the relative importance of red flags in Malaysia, particularly in the Klang Valley area....

Purpose – The objective of this paper is to gain an understanding of the multiple ways companies are using performance measures throughout the organization in the areas of strategic planning, monitoring operations, and evaluation of employees work and satisfaction with the company and...

Purpose – To explore the effects of mandatory auditor rotation and retention on the long‐term market shares of the accounting firms that audit the members of the Standard and Poor's (S&P) 500. Design/methodology/approach – A Markov model is constructed that depicts the movements of S&P 500...

Purpose – To highlight the pressures that the auditors would face in the era of globalisation and the challenges they should be willing to accept in order to maintain trust and integrity. Design/methodology/approach – A wide range of articles and journals published in international journals...

Purpose – Recently, fraud has been brought to the forefront with the scandals of Enron and Worldcom. Fraudulent financial reporting and misappropriation of assets served to undermine investors’ confidence in audited financial statements. This study investigates how auditors and users...

Purpose – Aims to examine the New Zealand internal auditor role and conceptualise on the auditor's influence over that role. At its heart lies the question of how an effective internal auditor can overcome the tension of working with management to improve performance while also remaining...

Reports the Extraordinary General Meeting of the Institute of Internal Auditors‐UK on 10 March 1992, which was called at short notice in order to discuss the resolution of the Council to increase the subscription level beyond that agreed in the normal way at the AGM of August 1991 – an...