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Article
Publication date: 1 January 1993

Parveen P. Gupta and 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…

286

Abstract

Addresses two important aspects which need to be considered when attempting to maximize excellence in an internal audit department. Suggests that individual auditors′ risk‐taking propensity and tolerance for ambiguity can adversely affect many important decisions, such as sample size selection, which in turn leads to costly as well as ineffective audits; and that internal audit directors utilize interpersonal methods of control, personality assessment of audit team members, and continuous evaluation of budgeted with actual audit hours, to overcome any such adverse effects.

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Managerial Auditing Journal, vol. 8 no. 1
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 January 1992

Parveen P. Gupta and Manash R. Ray

Marks the 50th anniversary in 1991 of the Institute of InternalAuditors (IIA). Established in 1941 by a group of forward‐lookinginternal auditors, the IIA has given great impetus…

1228

Abstract

Marks the 50th anniversary in 1991 of the Institute of Internal Auditors (IIA). Established in 1941 by a group of forward‐looking internal auditors, the IIA has given great impetus to the professional upgrading of internal auditors. Provides an overview of the evolving role of the internal auditor: tracing the ancient roots of the internal audit function; examining in detail the role played by the IIA in advancing the interests of the profession, and providing an outlook for the future. Concludes by observing that the role of the internal auditor will continue to expand at a rapid pace in the coming decades and beyond.

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Managerial Auditing Journal, vol. 7 no. 1
Type: Research Article
ISSN: 0268-6902

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Available. Open Access. Open Access

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Journal of Intelligent Manufacturing and Special Equipment, vol. 4 no. 1
Type: Research Article
ISSN: 2633-6596

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