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...

Explains the difference between orientation and training. Advances a top‐down approach for assembling an orientation programme, offering flexibility and allowing the new auditor to build a framework of understanding about his/her work. There are four modules: Industry; Company; Internal...

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...

A carefully designed and administered performance appraisal system, which stresses the coaching aspect of evaluations, will improve performance more rapidly and represents one of the keys to increase the audit staff′s productivity. Advocates the use of a two‐tiered, integrated system of...

Personnel inputs to the internal audit department are the primary determinants of the quality of its performance. Increasingly, organizations are recruiting entry‐level auditors directly from university campuses. The characteristics of the university market indicate that a structured...

Statement on Auditing Standards (SAS) 65 was issued in April 1991 to clarify various aspects of the working relationship that should exist between external and internal auditors. Describes the historical development of this relationship as viewed through the promulgation of authoritative...

The second of two articles dealing with a survey of health care internal auditing in the United States. The first article appeared in Vol. 7 No. 6, 1992. The second article builds on the first and deals with: the allocation of time to various internal audit activities and the rationale employed...

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...

Examines the general issues that need to be considered when planning outsourcing. Also provides a framework that can be used for analysing the costs that bear on the outsourcing decision. Encourages examining the area, function, or process being considered in terms of the connectivities and...