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.

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 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...

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...