Benchmarking ‐ a comparison of internal audit in Australia, Malaysia and Hong Kong

Abstract

Benchmarking is a continuous process of comparing and measuring an organization’s business processes against those of business leaders anywhere in the world. Attempts to benchmark internal auditing in Australia, Malaysia and Hong Kong. Bases the analysis on surveys undertaken in all three countries. The surveys of both chief executives and internal audit managers establish benchmarks for international comparisons of internal audit practice. A number of issues were addressed by the surveys including attitudes and recognition, professionalism, role and scope, career opportunities, education and training and the future role of internal audit. The comparison provides useful insights into the internal audit profession in Australia, Malaysia and Hong Kong.

Citation

Cooper, B.J., Leung, P. and Mathews, C.M.H. (1996), "Benchmarking ‐ a comparison of internal audit in Australia, Malaysia and Hong Kong", Managerial Auditing Journal, Vol. 11 No. 1, pp. 23-29. https://doi.org/10.1108/02686909610105575