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The Internal Auditor’s Training Role
Managerial Auditing Journal, 1991Training is an effective way to change behaviour and to reinforce new skills and attitudes. The nature of the internal auditor′s role in training as an extension of the normal audit role is focused on. A workshop on financial awareness training held for a government television and radio broadcasting company in Australia is described.
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TRAINING OF INTERNAL QUALITY AUDITORS
Industrial and Commercial Training, 1993Describes courses which have been used for training staff from all disciplines and grades as internal quality auditors, as required by ISO 9000 (BS 5750). Emphasizes the differences between internal and external quality auditing, and the advantages to be gained from addressing the purposes of internal audits.
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Auditor independence: an international perspective
Managerial Auditing Journal, 1996Examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to foster auditor independence domestically and abroad. Focuses specifically on the role played by the American Institute of Certified Public Accountants, the Institute of Internal Auditors (IIA), the ...
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The Internal Auditor: Management Assistant
Managerial Auditing Journal, 1989It is argued that auditors whose sole orientation in assisting management is that of classical management thinking will be of only limited help. Auditors need to become aware of all the ramifications of the management role. Only then, it is claimed, will they truly fulfil the brief set for them in the Standards for the Professional Practice of Internal
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Whistleblowing and the Internal Auditor
Business Ethics: A European Review, 1995Whistleblowing is a subject which seizes the media headlines from time to time, and nowhere is such a dilemma of conscience more sensitive than in the area of finance and internal auditing. Additionally, professional organisations are sometimes felt to be less than supportive of their members who occasionally resort to whistlelowing.
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Internal Auditors as Strategic Partners
This study repositions internal auditors as strategic architects of organizational resilience through ESG accountability and sustainability auditing. A systematic literature review (SLR) of 158 studies (2010–2024) revealed that 68% lack standardized sustainability risk frameworks, while thematic analysis of 158 publications identified regulatory ...openaire +1 more source