1 - 7 of 7 articles
Defines critical thinking as the art of examining an issue from numerous perspectives, questioning the validity of both the premisses and the conclusions. Critical thinking skills are essential to the internal auditor’s function. A recent update of the common body of knowledge (CBOK) reflects...
Reports on a survey examination of the contents of the internal auditing programmes presented by schools and colleges endorsed by the Institute of Internal Auditors. The report contains the frequency of presentation and the characteristics of Basic and Advanced Internal Auditing, Internship and...
Presents a method for teaching ethics developed for the Operational Auditing course at Old Dominion University. Outlines the principles on which the course is based. Describes the distinctive method used, which requires students to form groups and prepare videos of ethical scenarios. Concludes...
Describes the task of developing and performing a mock operational audit which was assigned to students in an internal audit graduate class at the University of North Texas. The assignment consisted of researching a particular operational area found in most business organizations, developing an...
Examines the nature of professional competence, using the field of Internal Audit as an exemplar. Attempts to describe the professionalization process and thus the context in which the concept is normally encountered. Reviews the nature and influence of pressures for change currently affecting...
Looks at the possible link between creativity, imagination, God and accounting. Questions whether there is a link. Asks students to submit their thoughts on spirituality and God. Provides an example to show that a link between imagination and business does exist.
Examines the perceived occupational image of auditing among US college students and uncovers students’ attitudes towards auditing as a field of study and career. In addition, investigates background correlates of such images and attitudes. Discusses the implications of the findings for academics...
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