Improving Audit Effectiveness: Cheshire County Council's Experience
R.J. Waterhouse
(Deputy County Treasurer and Chief Internal Auditor Cheshire County Council)
138
Abstract
Internal audit must seek to improve its own effectiveness. Cheshire has approached this through three key developments: a review of the function itself, a total system framework and an emphasis on training. Each of these developments is described. Views on possible future developments and changes in the role of internal audit are given.
Keywords
Citation
Waterhouse, R.J. (1987), "Improving Audit Effectiveness: Cheshire County Council's Experience", Managerial Auditing Journal, Vol. 2 No. 3, pp. 6-9. https://doi.org/10.1108/eb017597
Publisher
:MCB UP Ltd
Copyright © 1987, MCB UP Limited