The Internal Auditor′s Role in Public Service Orientation

Emerald - Tập 8 Số 1 - 1993
DavidCoupland

Tóm tắt

Many public service institutions are constrained by their own routines and past practices, which in time affects the internal audit function. In the interests of service effectiveness recommends establishing an overseer of internal auditing matters to take the place of the statutory shackles which are currently binding. First, organizations must clarify their individual missions, if internal audit is to confirm its position as a constructive and purposeful function. Sees a need for market research and intelligence gathering and a widening of internal audit′s horizons. Concludes that public authorities must address the question of whose needs to assess and how.

Từ khóa


Tài liệu tham khảo

Clarke M., 1986, Local Government Training Board

Cleland, G. "Autoshaping in the Rat", PhD thesis,City University, London, November 1983.

10.1108/eb017585

Peters TJ., 1982, Search ofExcellence

Privatisation, 1985, Trades Union Congress, 20th Century Press

Clarke M., 1985, Local Government Training Board

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Emerald

Tập 8 Số 1

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