Managerial Auditing Journal: Volume 2 Issue 1

Developed Auditing in a Developing Public Sector

G. Rune Berggren

Public sector audit has been expanding worldwide. Sweden has developed “effectiveness audit” — starting with goal analysis and working through the audit of management systems and…

Auditors at Work: a Former Chief Auditor's View

Kenneth Holroyd

The author, whose thinking has been considerably influenced by the insights of psychology, draws on his experience as a former chief auditor, to give a personal view of audit…

Internal Auditing in the UK: Survey Results

Georges M. Selim

A sample survey was carried out by the Institute of Internal Auditors‐UK in 1985, to update information and identify trends. Main findings are presented, then analysed and…

Audit and Business Change: a Case Study

George Dexter

The business change related to the acquisition of a subsidiary, for the purposes of development of new products and to allow expansion into new areas of the marketplace, is…

Creativity Audit: a Diagnostic Approach to Overcoming Blocks

Tudor Rickards, Les Jones

Traditional audits play a powerful role in helping companies change. A “creativity audit” can play a similar role in helping a company overcome possible blocks to the creativity…

Auditing the Board's Effectiveness

R.I. Tricker

In the boardroom it is performance, not conformance, that counts. Yet a rigorous analysis and review of board activities is rarely undertaken in any company, never in most. The…

External Management Auditing of Companies — a Survey of Credit Managers

J. Innes

External management auditing has links with — but is different from — external financial auditing, internal operational auditing and management consultancy. The reasons for…