The Internal Auditor: Management Assistant

Abstract

It 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 Auditing.

Citation

Vinten, G. (1989), "The Internal Auditor: Management Assistant", Managerial Auditing Journal, Vol. 4 No. 2. https://doi.org/10.1108/EUM0000000001751