Content
July 1995, Volume 10, Issue 5
- 16-26 Insider trading
by Michael J. Laird - 27-36 Auditors′ reporting decisions for accounting estimates
by Steven Kaplan & Philip M.J. Reckers - 37-41 A practical model to audit risk assessment in a health‐care setting
by Ramadan Hemaida
June 1995, Volume 10, Issue 4
- 3-11 The state of the art in internal auditing risk assessment techniques
by Douglas E. Ziegenfuss - 12-22 Health care internal auditing
by Thomas A. Gavin & Barry J. Cooper & Philomena Leung & Gerald H. Lander & Alan Reinstein - 23-34 The impact of uncertainty and monitoring by the board of directors on incentive system design
by Paul Munter & Leslie Kren - 35-43 Ethics and the internal auditor phase II:
by Mort Dittenhofer & John Sennetti - 44-48 Achieving audit uniformity out of diversity
by Mike M.K. Chan
April 1995, Volume 10, Issue 3
- 3-7 Implementing accounting education change
by Mark E. Steadman & Ronald F. Green - 8-14 Recruiting college students for entry‐level positions
by Jane E. Campbell & Glenn E. Sumners - 15-18 Teach the process, not the content
by Dennis Wilson - 19-22 Operational auditing education
by John J. Fernandes & Margaret L. Poposky & Linda L. Savage - 23-25 The “Roundtable” in the classroom
by James R. Crockett & M.J. Albin - 26-30 Operationalizing the operational audit course
by Mary Brady Greenawalt - 31-36 Internal auditing education
by Sheila D. Foster & Mary Brady Greenawalt
March 1995, Volume 10, Issue 2
- 3-6 How to improve business writing skills
by Warren A. Smith & Brian H. Kleiner - 7-33 Forecasting sales, expenses and stock market values by quarterly financial statement ratio analysis
by Avi Rushinek & Sara F. Rushinek - 34-37 The transformation of internal auditing
by David McNamee & Thomas McNamee - 38-44 A risk‐driven approach to the internal audit
by Janet L. Colbert & C. Wayne Alderman
February 1995, Volume 10, Issue 1
- 4-6 Auditing: is there a need for great new ideas?
by Art Cornwell - 7-16 The IT strategy audit
by Wendy Currie - 17-24 Post‐completion audits: avoiding the pitfalls
by Charles W. Neale - 25-30 The use of computer modelling and simulation in the audit process
by Nicholas M. Zacchea - 31-36 Total quality management and the internal audit: empirical evidence
by Lindsay C. Hawkes & Michael B. Adams
December 1994, Volume 9, Issue 8
- 3-7 Optimizing the Value of Performance Appraisals
by Irmgard Schweiger & Glenn E. Sumners - 8-12 Agency Theory and the Internal Audit
by Michael B. Adams - 13-17 Strategy for the Internal Audit Engagement
by Mort Dittenhofer - 18-42 The Audit Committee: An International Perspective
by Rocco R. Vanasco
November 1994, Volume 9, Issue 7
- 3-11 Audit Fees:
by Iain Gerrard & Keith Houghton & David Woodliff - 12-20 Public Accounting Work Experience
by Timothy J. Fogarty - 21-28 Management′s Report on Internal Control, and the Accountant′s Response
by C. Richard Aldridge & Janet L. Colbert - 29-36 The External Auditor′s Consideration of the Internal Audit Function
by Alan Reinstein & Gerald H. Lander & Thomas A. Gavin
September 1994, Volume 9, Issue 6
- 3-9 Management Training and Development Expenditures:
by B.M. Craven & M.B. McNulty - 10-16 Auditing Personnel:
by Emma Grundy & Paul Collier & Barry Spaul - 17-25 Time Budget Pressure and Filtering of Time Practices in Internal Auditing
by Ali N. Azad - 26-30 Developing Executive Compensation Programmes
by James A. Kuhns & Lawrence B. Sawyer - 31-34 Effective Stress Management
by Steven B. Donovan & Brian H. Kleiner
August 1994, Volume 9, Issue 5
- 3-7 Analytical Procedures for Management Accountants and Auditors
by Janet L. Colbert - 8-15 Local Area Networks:
by Dan Kinne - 16-28 Investors′ Prior Expectations of Audit Opinions
by Teck‐Min Choo - 24-30 Special Projects by Internal Auditors
by Richard L. Ratliff & James W. Brackner & Steven H. Hanks - 31-36 Third Party Liability
by Barry J. Cooper & Mei Ling Barkoczy
June 1994, Volume 9, Issue 4
- 3-10 Internal Quality Management Auditing:An Examination
by J.M. Askey & B.G. Dale - 11-18 Total Quality Management: Implications for Internal Audit
by Lindsay C. Hawkes & Michael B. Adams - 19-22 Benchmarking in Practice: Some Australian Evidence
by Malcolm Smith - 23-32 The Role of the Quality Assurance Professional in Determining Quality Costs
by William Keogh
May 1994, Volume 9, Issue 3
- 3-12 White‐collar Computer Crimes
by Nazik S. Roufaiel & Vernon Dorweiler - 13-19 Internal Audit: An Australian Profile
by Barry J. Cooper & Philomena Leung & Clive Mathews - 20-26 Integrating Neurocomputing and Auditing Expertise
by Rebecca Chung‐Fern Wu - 27-36 A Comparison of Client Characteristics by Auditor Attributes
by Karen S. Cravens & James C. Flagg & Hubert D. Glover
March 1994, Volume 9, Issue 2
- 3-7 Student‐written Case Studies: The Benefits to the Internal Audit Curriculum
by Mary Brady Greenawalt - 8-11 Importance of the 150‐hour Education Requirement for Internal Auditors
by Zabihollah Rezaee - 12-19 Operational Auditing in US Colleges and Universities
by Ali N. Azad - 20-23 Preparing Tomorrow’s Internal Auditor
by John J. Fernandes - 24-31 CIA Exam Strategy: Planning, Preparation and Test‐taking Techniques
by Kimberley A. Klass & Glenn E. Sumners - 32-36 University‐based Lifelong Continued Professional Development (CPD) for Internal Auditors
by E. James Burton & Zabihollah Rezaee
February 1994, Volume 9, Issue 1
- 4-11 Do Internal Auditors and Management Accountants Have Different Ethical Philosophies
by Douglas E. Ziegenfuss & Anusorn Singhapakdi & Otto B. Martinson - 12-22 The IIA Code of Ethics: An International Perspective
by Rocco R. Vanasco - 23-28 Ethical Perceptions of CPAs
by Don W. Finn & Paul Munter & Thomas E McCaslin - 29-33 The Social Audit and Ethics
by Samuel M. Natale & Joseph W. Ford - 34-44 Professional Values and the Ethical Perceptions of Internal Auditors
by Douglas E. Ziegenfuss & Anusorn Singhapakdi
July 1993, Volume 8, Issue 7
- 1-1 The Maxwell Interview
by Gerald Vinten - 1-1 The Trust Factor
by George A. Cassola - 1-1 Using Experts for Detecting and Litigating Computer Crime
by Avi Rushinek & Sara F. Rushinek - 1-1 Avoiding Fraud and Irregularities in Financial Institutions: A Control‐oriented Approach
by Stanley Y. Chang & Roselyn E. Morris - 1-1 Thoughts on Whistle‐blowing
by James M. Harbord - 1-1 The Financial World at Risk: The Dangers of Organized Crime, Money Laundering and Corruption
by B.A.K. Rider
June 1993, Volume 8, Issue 6
- 1-1 Incorporating Audit Firms in Hong Kong: Issues and Problems
by Stephen C. Yam & Phoebe W. Yam - 1-1 Analysis of Auditors’ Perceptions and Over‐reliance on Negative Information
by David E. Morris - 1-1 Testing the Commitment to the Neutrality of Financial Statement Information
by Stanley C. Martens & John E. McEnroe - 1-1 Emerging Dimensions of Audit Accountability: A Case Study of Public Enterprise Management and Efficiency Audit in India
by Gurdeep Singh Batra & Narinder Kaur
May 1993, Volume 8, Issue 5
- 3-9 An Examination of the Professional Code of Ethics for Certified Internal Auditors
by Philip H. Siegel & John O'Shaughnessy & John R. Leavins & John T. Rigsby - 10-18 Why Are There So Few Women Accounting Partners?:
by Rebekah Joy Maupin - 19-25 The Perspective of Operational Auditing: A New Management Tool
by A.J.G. Driessen & A. Molenkamp - 26-32 Environmental Issues in a Financial Audit: Which Professional Standards Apply?
by Janet L. Colbert & Craig Scarbrough
April 1993, Volume 8, Issue 4
- 3-12 Statistical Risk Control Strategies Used to Evaluate Substantive Audit Tests
by James H. Thompson & Bart H. Ward - 13-21 Control of European Community Agricultural Expenditure, Regulation 4045/89
by Bernard Paul Coulson - 22-26 Internal Auditor Performance: A Comparison of Self‐ratings and Supervisor Ratings
by Timothy J. Fogarty & Lawrence P. Kalbers - 27-32 The Dynamics of Accounting Education and Their Effects on Internal Auditing
by James R. Crockett
March 1993, Volume 8, Issue 3
- 1-1 Audit Committees in Major UK Companies
by Paul Arnold Collier - 1-1 Tomorrow’s Company
by Mark Goyder - 1-1 Audit Committees and Corporate Control
by Gerald Vinten & Connie Lee - 1-1 Poisoned Chocolate? Corporate Governance and the Cadbury Report
by John A. Mitchell - 1-1 The Audit Committee and Internal Audit
by Barry J. Cooper - 1-1 The Internal Auditor′s Relationship with the Audit Committee
by Zabihollah Rezaee & Gerald H. Lander - 1-1 Corporate Governance: The State of the Art
by Thomas Clarke
February 1993, Volume 8, Issue 2
- 1-1 An Empirical Comparison of Internal and External Audit Supervision
by Richard L. Ratliff & Richard L. Jenson & James C. Flagg - 1-1 A Systems Theory Approach to the Internal Audit
by Michael B. Adams - 1-1 Accounting for the Firm’s Human Resources
by Steven H. Appelbaum & Jamie Hood - 1-1 Auditing Acquisitions: Part 2 – Post‐Acquisition Review
by Roger Cook
January 1993, Volume 8, Issue 1
- 1-1 Outsourcing Internal Audits: A Boon or Bane?
by Robert H. Barr & Stanley Y. Chang - 1-1 Acquisition and Value: The Ethical Audit
by Alan Malachowski - 1-1 Managing Internal Audit Teams: The Role of Auditor Attributes and Co‐ordination Mechanisms
by Parveen P. Gupta & Manash R. Ray - 1-1 Auditing Acquisitions: Part 1 – Implementing Acquisitions Strategies
by Roger Cook - 1-1 The Internal Auditor′s Role in Public Service Orientation
by David Coupland
June 1992, Volume 7, Issue 6
- 3-12 Health Care Internal Auditing: A Critical Analysis
by Thomas A. Gavin & Edson G. Hammer & Stephen M. McGann & Glenn E. Sumners & Frank Barret Meade - 13-16 The Occupational Health Audit: An Organization's Barometer?
by Bill Glass - 17-23 Etiquette and Auditors
by Richard L. Ratliff & Richard P. West & Ralph L. Peck - 24-29 The Art of Handling Many Things at Once
by Brian H. Kleiner - 30-36 Measuring Organizational Culture: The Cultural Audit
by Ben (C) Fletcher & Fiona Jones
May 1992, Volume 7, Issue 5
- 1-1 Evaluating Risk
by Richard Ratliff & Steven Hanks - 1-1 Auditing and Recent Developments in IT
by Bernard C. Williams - 1-1 Audit Risk Modelling
by A.D. Woodhead - 1-1 Auditors and Materiality
by H. Gin Chong - 1-1 PC‐security Evaluation
by Dieter Gollmann & Peer Wichmann
April 1992, Volume 7, Issue 4
- 1-1 Critical Issues in Public Sector Auditing
by James Guthrie - 1-1 Internal Audit after Maxwell and BCCI: Public Responsibility versus Loyalty to the Organization
by Gerald Vinten - 1-1 Auditing Practices in Singapore
by See Liang Foo - 1-1 White Knights, Greenmail and the Poison Pill
by Alan R. Malachowski - 1-1 Accountability, IIA‐UK Style: An Example not to be Imitated
by Gerald Vinten - 1-1 Auditing Mergers and Acquisitions – Caveat Emptor
by Stan Lees
March 1992, Volume 7, Issue 3
- 1-1 Experiential Learning for the Internal Auditing Student: An Internal Control Project
by Mary B. Greenawalt & Sheila Foster‐Stinnett - 1-1 Orientation: A Strategic Opportunity for the Audit Department
by Peter Guillot & Irmgard Schweiger & Glenn E. Sumners - 1-1 Teaching Internal Auditing: The Case‐study Method
by Mortimer A. Dittenhofer - 1-1 A Survey of Auditing Education in the UK
by John Dunn & Diane Walters - 1-1 GAO Audit Report Project for an Operational Auditing Course
by Dale L. Flesher - 1-1 Forensic Accounting in the Curriculum
by Zabihollah Rezaee & Gerald H. Lander & Thomas A. Gavin
February 1992, Volume 7, Issue 2
- 1-1 Resolving Problems in Ethics and Management
by David McNamee - 1-1 Postmodernist Business Ethics and the Managerial Auditor
by Alan Malachowski - 1-1 A Case for Updating Management Accountants’ Ethical Standards
by Michael K. Shaub & James F. Brown - 1-1 FCPA: The American Antibribery Legislation
by Karen Cascini & Rocco R. Vanasco - 1-1 Energy, Politics and the Environment
by Ezra - 1-1 Codes of Ethics, Whistleblowing and Managerial Auditing
by George C.S. Benson
January 1992, Volume 7, Issue 1
- 1-1 Technology Transfer: From Financial to Performance Auditing
by Nicholas M. Zacchea - 1-1 Making Auditing Decisions: The Bayesian Decision‐tree Approach
by Sow‐Lin Chan & Hian‐Chye Koh & Chan‐Kee Low - 1-1 The Changing Roles of the Internal Auditor
by Parveen P. Gupta & Manash R. Ray - 1-1 Auditing the Strategic Plan
by Peter J. Mellalieu - 1-1 Auditing the Personnel Function
by Derek A. Burn
May 1991, Volume 6, Issue 5
- 1-1 The Environmental Audit: Green‐gauge or Whitewash?
by Rob Gray & David Collison - 1-1 Environmental Audits and the Local Authority
by Duncan Laxen - 1-1 Environmental Auditing: The Fourth “E”
by David Dewar - 1-1 The Auditing Profession and the “Valdez Principles”
by William P. Stevens - 1-1 A City Perspective on Environmental Audits
by Roger Bade
April 1991, Volume 6, Issue 4
- 1-1 Are You Getting Your Money’s Worth from Internal Auditing?
by Richard L. Ratliff & James W. Brackner - 1-1 Strategic Management and Audit in a Deregulated Environment
by Julian Mounter - 1-1 Auditing Top Management
by David Lewington - 1-1 Ensuring Internal Audit Meets the Needs of Directors
by Geoffrey Bowes
March 1991, Volume 6, Issue 3
- 1-1 Controlling Commercial Fraud: The Role of the Serious Fraud Office
by Barbara Mills - 1-1 Understanding the Relationship between Business Risk and Inherent Risk
by Janet L. Colbert - 1-1 Probit Prediction of Going and Non‐going Concerns
by Hian Chye Koh & Robert Moren Brown - 1-1 Grounds for Co‐operation: The Investigation of Fraud in the United Kingdom
by Phil Tarling - 1-1 Collaring the Computer Criminal: An Analysis of Information Security for Network Computing
by Michael T. Tang - 1-1 An Alternative Approach for Controlling Statistical Audit Sampling Risks
by James H. Thompson & Bart H. Ward
February 1991, Volume 6, Issue 2
- 1-1 Preferred Learning Style: Relevant for Accounting Educators?
by Marguerite Foxon - 1-1 The Internal Auditor’s Training Role
by Barry S. Leithhead - 1-1 Operational Auditing Deserves a Prominent Place in the Auditing Curriculum
by Thomas A. Gavin & Glenn E. Sumners & Nancy Linnemann - 1-1 Teaching Chaos: How to Manage Operational Audits
by Gerald Vinten - 1-1 Internships: Injecting Real‐world Experience into the Internal Audit Curriculum
by Mary Brady Greenawalt - 1-1 Developing a Training Programme
by Glenn E. Sumners & Richard A. Roy & Thomas A. Gavin - 1-1 The Internal Auditor – Education and Training: The Partnership Concept
by Zabihollah Rezaee & Gerald H. Lander
January 1991, Volume 6, Issue 1
- 1-1 Accounting and Auditing for Brands: What Exactly Are We Valuing?
by Gil McWilliam & Leslie de Chernatony - 1-1 New Directions and Profiles for Programme and Organisational Review
by Barry J. Bannister - 1-1 UK Internal Audit Developments‐Towards Europe or America?
by Gerald Vinten - 1-1 Managing Accountants Effectively
by Liz Acton & Brian H. Kleiner
April 1990, Volume 5, Issue 4
- 1-1 Auditors’ Reactions to the Exposure Draft of SAS No. 54
by John E. McEnroe - 1-1 Trustworthiness and the MS‐DOS Environment
by Ralf Herweg & Hans Gliss - 1-1 Ethics, Law and Computer Hacking
by Gerald Vinten - 1-1 Evaluation of Management’s Judgements: The Auditor’s Achilles’ Heel
by Felix Pomeranz - 1-1 Computer‐related Crimes: An Educational and Professional Challenge
by Nazik S. Roufaiel - 1-1 Countering Computer Virus Threat
by Paul A. Collier & Barry J. Spaul - 1-1 Internal Auditor and Computer Fraud
by P.A. Collier & R. Dixon & C.L. Marston
March 1990, Volume 5, Issue 3
- 1-1 The Japanese Model and Western Management Practice
by Nick Oliver - 1-1 Mandatory Audit for Cost and Management Accounts
by B.C. Ghosh & J.C. Oliga & B. Banerjee - 1-1 A Quality Assurance Review for the Internal Audit Function
by William D. Cooper & W. Frank Kauder & Robert G. Morgan - 1-1 The Advertising of External Audit
by Hai Yap Teoh - 1-1 Characteristics of Professionals in Public Accounting Firms
by Janet L. Colbert & Kevin W. Mossholder & Arthur G. Bedeian - 1-1 Reliance on Internal Audit Departments
by Barbara Apostolou & Robert M. Harper & Jerry R. Strawser
February 1990, Volume 5, Issue 2
- 1-1 What Price Ethics?
by Dean Cartwright - 1-1 Business Ethics: Busybody or Corporate Conscience?
by Gerald Vinten - 1-1 Business Ethics and Organisational Change
by R.H. Gray - 1-1 Business Ethics 1980‐2000: An Interim Forecast
by Alan Malachowski - 1-1 A Corporate Code of Conduct: The Internal Auditor’s Role
by Thomas A. Gavin & Richard A. Roy & Glenn E. Sumners
January 1990, Volume 5, Issue 1
- 1-1 Better by Design: Auditing the Computer Workstation – Part Two
by David Mason & Leslie Willcocks - 1-1 Consumer Protection Audit
by Gerald Vinten - 1-1 Using General Semantics to Improve Communication in Audit and Accounting
by Christopher K. Money & Brian H. Kleiner - 1-1 An Audit Database
by Ketil Fjerdingen - 1-1 Auditing in Television
by Richard Hayes
April 1989, Volume 4, Issue 4
- 1-1 Excellence in the Administration of the Internal Audit Department
by Richard A. Roy - 1-1 Naming the Auditor: Symbolism and Social Control
by James A. Wilson & Donna J. Wood - 1-1 Auditing Information Technology Requirements
by Spiro Santoni & John M. Bibby - 1-1 Audit Committees: Where Now?
by Brian Jenkins
March 1989, Volume 4, Issue 3
- 1-1 Internal Auditing: Enriching the Classroom Experience
by Mary Brady Greenawalt - 1-1 A Factor‐Analytic Approach to Profiling Industrial Accountants and Internal Auditors
by Mohammad Ahmadi & Thomas A. Gavin & Edson G. Hammer - 1-1 A Hands‐on Approach to Teaching Operational Auditing
by Bradley J. Schwieger - 1-1 Criteria for Operational Auditing
by James R. Crockett - 1-1 Internal Auditing and Co‐operative Education: An Opportunity for Action
by Fred Neumann - 1-1 Three Experiences with Action Learning: Audit Training Meets the Real World
by Carol A. Codori - 1-1 Significance of CIA Certification
by Surendra P. Agrawal & Philip H. Siegel
February 1989, Volume 4, Issue 2
- 1-1 Professional Ethics and Audit
by Thomas A. Gavin & Donald S. Klinefelter - 1-1 The Communications Audit: A Useful Management Tool?
by Anthony Booth - 1-1 Evaluating Asset Safeguarding and Data Integrity in the EDP Audit
by Avi Rushinek & Sara F. Rushinek - 1-1 Information Management – The Key to Corporate Success
by Andrew D. Chambers - 1-1 The Internal Auditor: Management Assistant
by Gerald Vinten - 1-1 Internal Auditing in the Turkish Banking Sector
by Celal Kepekci