Developing internal auditing procedures in UK organizations using a benchmarking approach

Emerald - Tập 12 Số 9 - Trang 464-478 - 1997
JonathanLiu1, HongSeng Woo1, VictorBoakye‐Bonsu1
1Centre for Interdisciplinary Strategic Management Research, Middlesex University Business School, London, UK

Tóm tắt

As organizations are downsized, re‐engineering and the span of control inflates, the need for self‐regulation and control grows. This need has seen the growth in the provision of internal auditing services in the UK. Demonstrates the linkage between ensuring quality by benchmarking, and the required vehicle for understanding the internal audit development needs of UK organizations. Shows the requirements by the use of nine organizations where internal auditing has been developed to give the organization a competitive advantage. Focuses on the critical success elements that are required by developing internal audit departments.

Từ khóa


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