Managerial Auditing Journal: Volume 8 Issue 1

The Internal Auditor′s Role in Public Service Orientation

David Coupland

Many public service institutions are constrained by their ownroutines and past practices, which in time affects the internal auditfunction. In the interests of service…

Auditing Acquisitions: Part 1 – Implementing Acquisitions Strategies

Roger Cook

First of two articles outlining the role of Internal Audit (IA) inacquisitions activity. The independence and objectivity of IA mean thatit can contribute significantly to…

Acquisition and Value: The Ethical Audit

Alan Malachowski

Argues that hostile takeovers cannot be morally justified ongrounds which involve valuations sanctioned by prevalent interpretationsof The Efficient Market Hypothesis…

Outsourcing Internal Audits: A Boon or Bane?

Robert H. Barr, Stanley Y. Chang

There has been an intensified recognition of the importance ofcorporate operational audits since the Foreign Corrupt Practices Act andthe Treadway Commission Report. As a…

Managing Internal Audit Teams: The Role of Auditor Attributes and Co‐ordination Mechanisms

Parveen P. Gupta, Manash R. Ray

Addresses two important aspects which need to be considered whenattempting to maximize excellence in an internal audit department.Suggests that individual auditors′ risk‐taking…