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Operational Auditing Deserves a Prominent Place in the Auditing Curriculum

Operational Auditing Deserves a Prominent Place in the Auditing Curriculum A rationale for including operational auditing as amajor component in the primary auditing course,as well as in subsequent courses, in the auditingcurriculum is developed. Reports and statementsfrom professional groups and commissions, togetherwith accounting education literature, provide aprimary resource. Problems in the auditingcurriculum are identified, learning style theory andthe education of accountants is explored and theobjectives to provide support to achieve theeducational goals identified by the variousconstituencies are presented. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

Operational Auditing Deserves a Prominent Place in the Auditing Curriculum

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0268-6902
DOI
10.1108/02686909110138420
Publisher site
See Article on Publisher Site

Abstract

A rationale for including operational auditing as amajor component in the primary auditing course,as well as in subsequent courses, in the auditingcurriculum is developed. Reports and statementsfrom professional groups and commissions, togetherwith accounting education literature, provide aprimary resource. Problems in the auditingcurriculum are identified, learning style theory andthe education of accountants is explored and theobjectives to provide support to achieve theeducational goals identified by the variousconstituencies are presented.

Journal

Managerial Auditing JournalEmerald Publishing

Published: Feb 1, 1991

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