1 - 6 of 6 articles
Successfully managing and adapting to the significant changes that are occurring in the role of the internal auditor is one of the major challenges facing the internal audit profession today.
The characteristics of internal and external audit are compared and their interrelationship considered. It is appropriate that such a comparison be made in the context of the managerial implications.
Managing auditors and the audit process is a difficult job. In this article one approach is described highlighting some of the key issues faced. We will welcome responses to Gavin Madden's view of the managerial audit.
This article examines practical methods of control assessment and provides a number of specific case applications which highlight key issues for auditors and managers.
Programme budgeting is increasingly being used as a means of improving organisational planning and performance. This article looks at the implications for auditors of such an approach.
Increasingly auditors have to account for their activity and its contribution to the process of management. It is important that the criteria for such contributions are understood by both managers and auditors.
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