1 - 6 of 6 articles
Personal views are expressed on the most significant recentdevelopments in the internal audit field. Evidence is offered ofmanagerial progress, and the need for a broad concept of internal auditis emphasised. The impact of COMPACS conferences, changing technology,the international dimension and...
Some background to the removal of advertising restrictions in theaccounting profession are provided and the literature on accountantsattitudes to advertising reviewed. The findings of a survey among UKchartered accountancy firms on their promotional practices following theremoval of restrictions...
How the manufacturing industry may bring about its own recovery isconsidered. The key factors which have led to this international problemare discussed. An important strategy is an environmental analysis whichwill lead to a corporate mission statement. Complementary to this is thenumerical game...
The nature of management consulting is explored through definitionsand the activities of the major consulting associations. Criteria forselecting a management consultant are supplied and an insight is giveninto fees and billing practices. In exploring the question of internalor external...
It is argued that auditors should have a clear view of theopportunities that exist for automated transfer, and of the controlsagainst fraud and error that are built in. The role of BACS, the UKbanks automated clearing service, is compared with some of the othercomputerised operations in UK...
An account of developments in auditing in the Peoples Republic ofChina following the establishment of the China Audit Administration in1983 is given. Owing to the complexity and number of stateownedenterprises, auditing supervision cannot be carried out directly andregularly by state auditing...
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