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Volume 2, Issue 3
1 March 1987
Managerial Auditing Journal Cover Image for Volume 2, Issue 3
Review Article| March 01 1987

Improving Audit Effectiveness: Cheshire County Council's Experience Available to Purchase

R.J. Waterhouse
R.J. Waterhouse
Deputy County Treasurer and Chief Internal Auditor Cheshire County Council
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Author & Article Information
Publisher: Emerald Publishing
Online ISSN: 1758-7735
Print ISSN: 0268-6902
© MCB UP Limited
1987
Managerial Auditing Journal (1987) 2 (3): 6–9.
https://doi.org/10.1108/eb017597

Internal audit must seek to improve its own effectiveness. Cheshire has approached this through three key developments: a review of the function itself, a total system framework and an emphasis on training. Each of these developments is described. Views on possible future developments and changes in the role of internal audit are given.

Keywords:
Auditing Standards, Development, UK
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© MCB UP Limited
1987
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