search query: @author Cooper, B. J. / total: 2
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| Author: | Cooper, B. J. Leung, P. Mathews, C. |
| Title: | Internal Audit: an Australian profile |
| Journal: | Managerial Auditing Journal (IAE)
1994 : VOL. 9;3, p. 13-19 |
| Index terms: | INTERNAL AUDITING CAREER DEVELOPMENT CHIEF EXECUTIVE OFFICERS EDUCATION AUSTRALIA |
| Language: | eng |
| Abstract: | Describes a recent study of internal audit in Australia which was drawn from surveys of the chief executives and internal audit managers of a wide range of organizations in the private and public sectors. The response from chief executives was a very positive one and there was strong support for a number of concepts including a positive perception of the profile of internal audit, the usefulness of internal audit as a training ground for managers, and the need for internal audit as a means of improving the operational efficiency of organizations. However, despite the high status of internal audit acknowledged by chief executives, there is an apparent misunderstanding of the internal audit process. This has led to confusion between perceived status and reality. |
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