An illustration is provided for all readers, students and practising professionals alike, of the dilemma faced by internal auditors as they try to perform a new service, namely, helping to operationalise a code of ethics (conduct) within their firms and at the same time remain true to the...

An illustration is provided for all readers, students and practising professionals alike, of the dilemma faced by internal auditors as they try to perform a new service, namely, helping to operationalise a code of ethics (conduct) within their firms and at the same time remain true to the...

Conducting an audit is an input. Gaining effective action on the findings is an output. Auditors need therefore to involve their clients more in the total process.

A rationale for including operational auditing as a major component in the primary auditing course, as well as in subsequent courses, in the auditing curriculum is developed. Reports and statements from professional groups and commissions, together with accounting education literature, provide a...

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.

As in any managerial function, the Director of Internal Audit must be cognisant of necessary administrative responsibilities to enable the proper functioning of an internal auditing department. Not only must the generic managerial responsibilities be in existence but also those functions which...

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...