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OVERCOMING RELUCTANCE TO CHANGE IN IMPLEMENTING AUDIT RECOMMENDATIONS

Paul F. Caron, Stanley J. Haddock

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 February 1988

217

Abstract

Background is provided of a study in the US Department of Defense relative to reasons why auditees resisted cooperation with auditors and the implementation of audit findings. Perceived interpersonal failures were focused on in the audit process and the audit report process that resulted in auditee dissatisfaction. Improvements are recommended in the audit process and approach to resolving the problems.

Keywords

Citation

Caron, P.F. and Haddock, S.J. (1988), "OVERCOMING RELUCTANCE TO CHANGE IN IMPLEMENTING AUDIT RECOMMENDATIONS", Managerial Auditing Journal, Vol. 3 No. 2, pp. 24-27. https://doi.org/10.1108/eb002808

Publisher

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MCB UP Ltd

Copyright © 1988, MCB UP Limited

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