Auditors at Work: a Former Chief Auditor's View
Kenneth Holroyd
(Principal Finance Officer, Bradford City Council, UK)
199
Abstract
The author, whose thinking has been considerably influenced by the insights of psychology, draws on his experience as a former chief auditor, to give a personal view of audit work. The role of the auditor, the organisational effects of rules and procedures, problems of motivation, the issue of audit independence and the operation of defence mechanisms in audit work are commented on and the main challenges are highlighted.
Keywords
Citation
Holroyd, K. (1987), "Auditors at Work: a Former Chief Auditor's View", Managerial Auditing Journal, Vol. 2 No. 1, pp. 6-8. https://doi.org/10.1108/eb017582
Publisher
:MCB UP Ltd
Copyright © 1987, MCB UP Limited