Purpose – Of all the relationships that auditors enter into, that with employees seems relatively neglected, and with the trade unions virtually absent from consideration. During the anti‐union period of Thatcher and Reagan this may have been explicable, but now that a more balanced role for...

Internal audit education is now concentrated in just a few tuition providers within the UK, a decrease from the 1980s. Generally it is not represented at all in its own right within higher education, and may just receive a passing reference as contrasted with external auditing. Hence it is...

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...

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 – To communicate the development and results of strategic human resource management (HRM) research to the audit research community in order to stimulate audit research specific to HRM audits. Design/methodology/approach – Prior research that served as impetus for this paper is...