OVERCOMING RELUCTANCE TO CHANGE IN IMPLEMENTING AUDIT RECOMMENDATIONS
Paul F. Caron
(Internal Audit Policy and Oversight, US Department of Defense)
Stanley J. Haddock
(Internal Audit Policy and Oversight, US Department of Defense)
217
Abstract
Background is provided of a study in the US Department of Defense relative to reasons why auditees resisted cooperation with auditors and the implementation of audit findings. Perceived interpersonal failures were focused on in the audit process and the audit report process that resulted in auditee dissatisfaction. Improvements are recommended in the audit process and approach to resolving the problems.
Keywords
Citation
Caron, P.F. and Haddock, S.J. (1988), "OVERCOMING RELUCTANCE TO CHANGE IN IMPLEMENTING AUDIT RECOMMENDATIONS", Managerial Auditing Journal, Vol. 3 No. 2, pp. 24-27. https://doi.org/10.1108/eb002808
Publisher
:MCB UP Ltd
Copyright © 1988, MCB UP Limited