The CIA designation continues to gain acceptance within the internal auditing profession. One of the goals of the IIA is to globalize the certification. Many view exam preparation as excellent foundation training. The designation is more often seen as a job requirement or a promotion...

The growing prominence of the internal auditing profession has led to new college and university courses. Louisiana State University began one such course in its summer internship programme. The advantages of the internship programme to employers, the profession and the university are stated....

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...

Reports on a survey examination of the contents of the internal auditing programmes presented by schools and colleges endorsed by the Institute of Internal Auditors. The report contains the frequency of presentation and the characteristics of Basic and Advanced Internal Auditing, Internship and...

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...