Glenn E. Sumners, Richard A. Roy and Thomas A. Gavin
A methodology for developing a training programmeresponsive to the expanding scope of internal auditfunctions is presented. A training developmentcycle, of which an individual…
Abstract
A methodology for developing a training programme responsive to the expanding scope of internal audit functions is presented. A training development cycle, of which an individual career record is an integral point, is described, to enable the internal audit function to adapt to the constant state of change which will become the norm in the 1990s.
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Glenn E. Sumners and Richard A. Roy
Conducting an audit is an input. Gaining effective action on the findings is an output. Auditors need therefore to involve their clients more in the total process.
Thomas A. Gavin, Richard A. Roy and Glenn E. Sumners
An illustration is provided for all readers, students andpractising professionals alike, of the dilemma faced by internalauditors as they try to perform a new service, namely…
Abstract
An illustration is provided for all readers, students and practising professionals alike, of the dilemma faced by internal auditors as they try to perform a new service, namely, helping to operationalise a code of ethics (conduct) within their firms and at the same time remain true to the objective of their profession, to carry out “an independent appraisal function... as a service to the organisation”. The steps necessary to get a code of conduct operational are reviewed and the results are presented of a survey of a small number of firms in the utility industry which illustrates, among other things, the individual and/or groups responsible for making the code of conduct a viable document within their organisation.
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Thomas A. Gavin, Richard A. Roy and Glenn E. Sumners
An illustration is provided for all readers, students andpractising professionals alike, of the dilemma faced by internalauditors as they try to perform a new service, namely…
Abstract
An illustration is provided for all readers, students and practising professionals alike, of the dilemma faced by internal auditors as they try to perform a new service, namely, helping to operationalise a code of ethics (conduct) within their firms and at the same time remain true to the objective of their profession, to carry out “an independent appraisal function...as a service to the organisation”. The steps necessary to get a code of conduct operational are reviewed and the results are presented of a survey of a small number of firms in the utility industry which illustrates, among other things, the individual and/or groups responsible for making the code of conduct a viable document within their organisation.
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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…
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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As in any managerial function, the Director of Internal Audit mustbe cognisant of necessary administrative responsibilities to enable theproper functioning of an internal auditing…
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As in any managerial function, the Director of Internal Audit must be cognisant of necessary administrative responsibilities to enable the proper functioning of an internal auditing department. Not only must the generic managerial responsibilities be in existence but also those functions which are conducive to internal audit. The administrative responsibilities of the Director of Internal Audit as they pertain to the administration of the Internal Audit Department are explored – the planning process; reporting audit issues and recommendations and the major issues facing the Audit Director.
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Kevin M. Elliott and David W. Roach
Examines the marketing problem of knowing what customers look forin a product. Claims that for some product groups, consumers mayevaluate products and their characteristics…
Abstract
Examines the marketing problem of knowing what customers look for in a product. Claims that for some product groups, consumers may evaluate products and their characteristics differently from what is expected, and that consumers may distort or bias their evaluation of products in the marketplace. Reports on a study that suggests that consumers may distort their evaluations of products on the basis of beliefs about how certain product attributes should go together. Finally, offers implications and recommendations in terms of how marketers may address what is referred to as “systematic distortion” of products.
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Purpose – This chapter discusses the proposed changes in the Diagnostic and Statistical Manual of Mental Disorders (DSM-V), which eliminates Asperger's disorder (AD) and replaces…
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Purpose – This chapter discusses the proposed changes in the Diagnostic and Statistical Manual of Mental Disorders (DSM-V), which eliminates Asperger's disorder (AD) and replaces it as “autism spectrum disorder.” Implications of these changes on the identity of adults with AD and the influence of everyday life experiences will be addressed.
Methodology/approach – This research is based on 19 interviews with adults diagnosed or self-diagnosed with AD. Central themes surrounding issues of identity and everyday life experiences were determined using grounded theory approaches.
Findings – This study demonstrates how the diagnosis and self-diagnosis of AD is fused with individual identity. It also shows how Asperger identity is positively embraced. The proposed changes to eliminate AD in DSM-V threaten these assertions of Asperger identity, which could potentially enhance stigma experienced by people with AD. Regardless of its removal, Asperger identity must be considered within the broader context of people's everyday lives and how experiences in social interaction and communication can be strong agents of identity construction.
Social implications – The proposed changes to eliminate AD in DSM-V is a social issue that will impact individuals with Asperger's and their families, as well as health-care professionals, health insurers, researchers, state agencies, and educational providers.
Originality/value of paper – This chapter offers a unique insight into identity construction based on the diagnosis and self-diagnosis of AD.
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Gert‐Jan Hospers and Roy van Dalm
The paper aims to explore to what extent policy makers can create a “creative city”, that is, an urban environment capable of generating creativity, innovation and thus economic…
Abstract
Purpose
The paper aims to explore to what extent policy makers can create a “creative city”, that is, an urban environment capable of generating creativity, innovation and thus economic growth.
Design/methodology/approach
The paper is set up as an interview with Richard Florida and his mentor Jane Jacobs, two of today's most famous specialists on urban development.
Findings
The main conclusion from the double interview is that a creative city cannot be built from scratch; however, both Florida and Jacobs argue that it is still possible to build for the creative city.
Research limitations/implications
The paper documents the viewpoints of just two urban specialists whose original views, however, have influenced and will influence the debate on creative cities.
Practical implications
The interviewees in this paper offer illuminating insights and practical clues for policy makers wanting to contribute to the development of a creative city.
Originality/value
This is the first double interview with Florida and Jacobs offering policy advice in the field of creative cities. The paper also shows that the views of both authors are complementary.
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In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…
Abstract
In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.