Table of contents
Auditing: is there a need for great new ideas?
Art CornwellThe evolving nature of auditing requires that we, as practitioners,frequently review what we do and why we do it. Only by doing so do weprepare ourselves for the next generation…
The IT strategy audit: formulation and performance measurement at a UK bank
Wendy CurrieThe popular link between competitive strategy and informationtechnology often misleadingly assumes that benefits accrue fromtechnical change irrespective of good management…
Post‐completion audits: avoiding the pitfalls
Charles W. NealeInvestment project post‐completion auditing (PCA) is capable ofyielding significant benefits to firms wishing to tighten the control ofexisting projects and also to improve their…
The use of computer modelling and simulation in the audit process
Nicholas M. ZaccheaDiscusses computer modelling and simulation as a decision‐makingtechnique frequently used by all genres of manager in a wide range ofdisciplines and in all types of organizations…
Total quality management and the internal audit: empirical evidence
Lindsay C. Hawkes, Michael B. AdamsArgues that total quality management (TQM), with its emphasis onpeople empowerment, is incompatible with financial– andcompliance‐based internal auditing. Examines the…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou