Table of contents
2020 vision
David LewingtonIs the “profession” of internal audit really delivering? Will it serve the needs of commerce/industry in the new millennium? Is it yet a profession? There is a growing sense of…
Input, output, outcome: simply a change in orientation
Roger K. DoostThe challenge for accountants in reporting the results of operations is to be aware of the notions of input, output and outcome. Illustrates this with two examples, one from…
Putting the asset value of skills on the balance sheet
Kieran Sheedy‐GohilReviews previous approaches to putting a financial value on skills (human resource accounting) and offers an explanation for their very limited success. Proposes a new method of…
Order effects and the extent of substantive testing
Herbert L. Jensen, Albert Y. Lew, Mike M.K. ChanTests whether professional experience and training can mitigate recency effects in an auditor’s belief revision while evaluating internal control. In the experiment, each of the…
Making a career in internal audit
Jennifer A. Burridge, Alyson ThomasReports on a study, the specific aims of which were to look at the career progression of women in the internal audit profession, compare their experiences with those of their male…
Viewpoint: internal auditing in Slovenia
Metka TurkProvides data on the Slovenian economy from 1993‐1996. Briefly describes the national state of internal and external auditing, and the limited training. Discusses the work of the…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou