Auditing the Board A New Approach to the Measurement of Company Performance

Auditing the Board A New Approach to the Measurement of Company Performance The role of the internal auditor is evolving rapidly. More and more his ambit is encompassing the whole range of a company's operations. His activities no longer primarily consist of checking for compliance with laid down procedures but are becoming more management orientated and focused on the appraisal of efficiency and effectiveness of operational systems in general. These developments are acknowledged in the Introduction to the new IIA Standards IIA, 1978, p. 1 http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Finance Emerald Publishing

Auditing the Board A New Approach to the Measurement of Company Performance

Managerial Finance, Volume 5 (2): 21 – Jan 1, 1980

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0307-4358
DOI
10.1108/eb013442
Publisher site
See Article on Publisher Site

Abstract

The role of the internal auditor is evolving rapidly. More and more his ambit is encompassing the whole range of a company's operations. His activities no longer primarily consist of checking for compliance with laid down procedures but are becoming more management orientated and focused on the appraisal of efficiency and effectiveness of operational systems in general. These developments are acknowledged in the Introduction to the new IIA Standards IIA, 1978, p. 1

Journal

Managerial FinanceEmerald Publishing

Published: Jan 1, 1980

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