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Certified public accountants (CPAs), internal auditors, management accountants and other accounting and non‐accounting professionals rely heavily on the concept of due professional care to help assure the public that they prudently exercise their responsibilities. In turn, accountants failing to...
Australian auditing standard AUP 33 ‐ Performance Auditing is the first auditing standard to deal exclusively with a non‐“financial statements” audit topic. Auditing the performance of management and commenting on how economically, efficiently and effectively they have performed their duties is...
Firms uncertain about whether to invest large sums on data management consultants as an alternative to their spreadsheet software might first consider prototyping the system. A prototyping firm can assess the extent to which existing resources and data collection procedures will need to be...
Benchmarking is a continuous process of comparing and measuring an organization’s business processes against those of business leaders anywhere in the world. Attempts to benchmark internal auditing in Australia, Malaysia and Hong Kong. Bases the analysis on surveys undertaken in all three...
In today’s fast‐paced and ever‐changing audit environment, an improved quality of the internal audit function is essential to the success of internal auditors. Suggests total quality management (TQM) as a means of achieving continuous quality improvements in internal audit functions. Proposes...
Reviews and evaluates the literature concerning the evaluation of business performance and considers the reasons for such evaluation, the determinants of good performance and the interests of those concerned with evaluation. This evaluation is undertaken within a framework which recognizes the...
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