The Internal Auditor′s Role in Public Service Orientation
Abstract
Many public service institutions are constrained by their own routines and past practices, which in time affects the internal audit function. In the interests of service effectiveness recommends establishing an overseer of internal auditing matters to take the place of the statutory shackles which are currently binding. First, organizations must clarify their individual missions, if internal audit is to confirm its position as a constructive and purposeful function. Sees a need for market research and intelligence gathering and a widening of internal audit′s horizons. Concludes that public authorities must address the question of whose needs to assess and how.
Keywords
Citation
Coupland, D. (1993), "The Internal Auditor′s Role in Public Service Orientation", Managerial Auditing Journal, Vol. 8 No. 1. https://doi.org/10.1108/02686909310023506
Publisher
:MCB UP Ltd
Copyright © 1993, MCB UP Limited