Audit and Business Change: a Case Study

Abstract

The business change related to the acquisition of a subsidiary, for the purposes of development of new products and to allow expansion into new areas of the marketplace, is described. The new development also entailed large‐scale expansion in the volume of business. The change and the role which came to be played in it by internal audit are discussed, and the progress and problems of the change are reviewed and analysed. Some of the lessons learned both for the business and for internal audit are discussed, some general implications are extracted.

Citation

Dexter, G. (1987), "Audit and Business Change: a Case Study", Managerial Auditing Journal, Vol. 2 No. 1, pp. 12-16. https://doi.org/10.1108/eb017584