Table of contents
Pre‐emptive Auditing: Putting the Horse before the Cart
Felix PomeranzChanges of focus and of time‐frame are taking audit in a new direction, towards a prospective, preventative service. Examples, drawn especially from the construction sector…
Improving Audit Effectiveness: Cheshire County Council's Experience
R.J. WaterhouseInternal audit must seek to improve its own effectiveness. Cheshire has approached this through three key developments: a review of the function itself, a total system framework…
Public Sector Audit of Programmes and Management in Australia
James GuthriePressures and demands for accountability and efficiency in the public sector in Australia have given rise to changes and reforms in government administration at both federal and…
Management Influence through a Quality Audit Service
Barry K. MorleyThe ability to define and measure standards of performance and the quality of service is crucial to the effectiveness of internal auditors and their accountability. A series of…
System Considerations for Managerial Auditing of Governmental Units
Jesse W. HughesThe design of accounting systems for government tends to neglect the needs of managerial audit and evaluation of performance. Against the background of local government practice…
A Selective History of Management Auditing
Kenneth S. MostA consideration of the history of management auditing suggests that the evolution of non‐financial audit and the rise of the internal auditor can be traced back to audit's…
ISSN:
0268-6902e-ISSN:
1758-7735ISSN-L:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou