Managerial Auditing Journal

Gavin, Thomas A.; Hammer, Edson G.; McGann, Stephen M.; Sumners, Glenn E.; Barret Meade, Frank

1992 Managerial Auditing Journal

doi: 10.1108/eb017602

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.

Glass, Bill

1992 Managerial Auditing Journal

doi: 10.1108/eb017603

Examines the provision of an occupational health service and the audit of such a service as one barometer of an organization's effective functioning. Occupational health is seen as part of the human resource function and encompasses health care, health educationinformation, health surveillance and health protection. It is concerned with the effect of health on work as well as the effect of work on health. Looks at attempts to measure the effectiveness of such a service using the traditional arguments of reduction in the costs of work absence and the increase in worker morale. Finally, suggests that the most effective argument is the cost to an organization of not putting into place an effective occupational health service. Concludes by recognizing that occupational health services must be more accountable, and be regularly audited. At the same time there is a social aspect to any enterprise and an element of humanitarianism without which human institutions lose a significant part of the reason for their existence.

Ratliff, Richard L.; West, Richard P.; Peck, Ralph L.

1992 Managerial Auditing Journal

doi: 10.1108/eb017604

Advocates training in business etiquette for auditors an important people skill especially where the relationship of auditor and auditee is a delicate one. Discusses the basic principles underlying good manners and business protocol, trust, respect and mutual concern, and their expression in conversational aptitudes, order, propriety and convention. Also considers how to recover from lapses. Reports on a survey of the ranked concerns, with respect to etiquette, of 14 auditing executives.

Kleiner, Brian H.

1992 Managerial Auditing Journal

doi: 10.1108/eb017605

Makes suggestions on ways to integrate conventional time management wisdom with results of research on how individuals process information in order to enable effective use of time in practice.

Fletcher, Ben C; Jones, Fiona

1992 Managerial Auditing Journal

doi: 10.1108/eb017606

Introduces an instrument for measuring organizational culture. Discussion of the concept precedes discussion of the problems of measurement and the traditions and theory on which design of the instrument draws. Summarizes the dimensions to be measured in terms of four general bipolar descriptive types homogeneous v. heterogeneous enriched v. managed developing v. stationary balanced v. dissonnant. Items in the Cultural Audit Instrument a 17page questionnaire are grouped in sections on the basis of previous research the causes of problems the outcomes the moderator. For each response element the instrument measures the person's perceptions of their own and others' situations in the organization and of their ideal situation. Gives examples of results.