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- Publisher
- Emerald Publishing
- Copyright
- Copyright © Emerald Group Publishing Limited
- ISSN
- 0268-6902
- DOI
- 10.1108/02686909110001098
- Publisher site
- See Article on Publisher Site
Abstract
The need for internal audit to review the senior management controlenvironment is stressed and the stages by which such a review should beorganised and implemented are illustrated. It is argued that internalaudit should examine the course the organisations senior managementhave set for it, should question its basic corporate reason for existingand competing, and should question the subordinate goals it has set foritself this is regarded as truly auditing the top.However, in todays environment, the likelihood of being able to conductsuch a review in large organisations where the need is probablygreatest is remote. Some of the reasons for this are explored.
Journal
Managerial Auditing Journal – Emerald Publishing
Published: Apr 1, 1991