... maintained by internal auditing personnel in companies belonging to the manufacturing industry and those belonging to the service industry. The International Organization for Standardization (ISO) has promulgated the international ISO‐14000 series of environmental management standards, the most...

... in the cost of these purchased items could produce a larger bottom-line profit figure than a ten per cent sales increase. It is interesting to note that most frauds are detected by chance. It is exceptionally rare, for example, to find that external audit uncovers fraud and even internal audits are unlikely...