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Changes of focus and of timeframe are taking audit in a new direction, towards a prospective, preventative service. Examples, drawn especially from the construction sector, illustrate the planning approach this entails, particular techniques which can be applied and the different emphasis this...
Internal audit must seek to improve its own effectiveness. Cheshire has approached this through three key developments a review of the function itself, a total system framework and an emphasis on training. Each of these developments is described. Views on possible future developments and changes...
Pressures and demands for accountability and efficiency in the public sector in Australia have given rise to changes and reforms in government administration at both federal and state levels. Developments and experimentation with techniques such as programme budgeting, new forms of financial...
The ability to define and measure standards of performance and the quality of service is crucial to the effectiveness of internal auditors and their accountability. A series of key quality measurements and standards has been determined, against which performance is then monitored and published....
The design of accounting systems for government tends to neglect the needs of managerial audit and evaluation of performance. Against the background of local government practice in the USA, the case is outlined for the design of operational and decisionmaking information support systems which...
A consideration of the history of management auditing suggests that the evolution of nonfinancial audit and the rise of the internal auditor can be traced back to audit's earliest origins and that modern financial audit is a special case of more general auditing. Professional audit came about...
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