Managerial Auditing Journal: Volume 11 Issue 4

New vistas in reducing the conflicts between tourism and the environment: an environmental audit approach

G.S. Batra, Narinder Kaur

Describes how there has been growing concern in recent years regarding environmental protection and conservation in the field of tourism, and how, within this context measures are…

Internal audit reports: keeping them on target

David Walker

Poses the question: with the ever‐present pressure on internal audit to say what management wants to hear, how can auditors maintain the participative approach while ensuring that…

Game theory and strategic auditing: part I ‐ introduction

Chak‐Tong Chau

Introduces auditors to the power of game theory modelling, a mathematical strategic decision‐making technique that has been popularized by the recent Nobel Prize winner John Nash…

Game theory and strategic auditing: part II ‐ advanced applications

Chak‐Tong Chau

Illustrates the usefulness of the game theory model described in part I, using an example of a fraud prevention decision and demonstrating its transferability to issues such as…

Control triggers: a control concept come of age

Irvin T. Nelson, Richard L. Ratliff

Describes control triggers as signals which initiate the right activity to occur at the right time in a process, and discusses them as a previously unrecognized category of…

Coping with one’s boss: how to receive feedback

Jay T. Knippen, Thad B. Green

Briefly looks at ways on how to receive feedback from an employer or boss. Includes the following as key pointers: prepare to receive feedback; understand the feedback; contribute…

Viewpoint: using the benefits of hindsight ‐ the role of post‐project analysis

Arnold Kransdorff

Argues that while many professional companies use post‐project reviews, internal audits or oral post mortems to learn from their own experiences, the problem with all these…