Table of contents
The Changing Roles of the Internal Auditor
Parveen P. Gupta, Manash R. RayMarks the 50th anniversary in 1991 of the Institute of InternalAuditors (IIA). Established in 1941 by a group of forward‐lookinginternal auditors, the IIA has given great impetus…
Auditing the Strategic Plan
Peter J. MellalieuIf strategic planning is to have a valuable impact on anorganization′s performance, dispassionate analysis of the plan isobligatory. In a limited context, auditing the strategic…
Making Auditing Decisions: The Bayesian Decision‐tree Approach
Sow‐Lin Chan, Hian‐Chye Koh, Chan‐Kee LowIllustrates the use of the Bayesian decision‐tree approach inmaking auditing decisions. First reviews the audit process and showsthat the outcomes of auditing decisions depend not…
Auditing the Personnel Function
Derek A. BurnEstablishes the need for audit of the personnel function in theabsence of a statutory regulation; the Institute of Personnel Managementsupports this. Prepares a three phase audit…
Technology Transfer: From Financial to Performance Auditing
Nicholas M. ZaccheaDiscusses the experiences of a technical adviser to an auditinstitution in the Middle East and a technology transfer initiative theadviser planned and implemented in that…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou