Managerial Auditing Journal: Volume 11 Issue 5

The internal auditor and the critical thinking process

Lydia L.F. Schleifer, Mary Brady Greenawalt

Defines critical thinking as the art of examining an issue from numerous perspectives, questioning the validity of both the premisses and the conclusions. Critical thinking skills…

An examination of internal auditing programmes at IIA endorsed schools

Mortimer A. Dittenhofer, James H. Scheiner, Thomas A. Gavin

Reports on a survey examination of the contents of the internal auditing programmes presented by schools and colleges endorsed by the Institute of Internal Auditors. The report…

Teaching professional ethics using student‐produced video scenarios

Douglas E. Ziegenfuss

Presents a method for teaching ethics developed for the Operational Auditing course at Old Dominion University. Outlines the principles on which the course is based. Describes the…

A mock operational audit based on library research

Raymond J. Clay

Describes the task of developing and performing a mock operational audit which was assigned to students in an internal audit graduate class at the University of North Texas. The…

Internal audit education: exploring professional competence

Trevor Hassall, Alex Dunlop, Sarah Lewis

Examines the nature of professional competence, using the field of Internal Audit as an exemplar. Attempts to describe the professionalization process and thus the context in…

Creation, imagination, and business: is there a link?

Roger K. Doost

Looks at the possible link between creativity, imagination, God and accounting. Questions whether there is a link. Asks students to submit their thoughts on spirituality and God…

Image of auditing as a field of study and a career among college students

Ugur Yavas, Noyan Arsan

Examines the perceived occupational image of auditing among US college students and uncovers students’ attitudes towards auditing as a field of study and career. In addition…