...Roger Cook The second of two articles on the audit of acquisitions examines“good practice” in the review by internal audit of newly acquired subsidiaries. Control of acquisitions can be difficult to achieve due to resistance from the subsidiary, and diffidence from the parent. These barriers must...

...Roger Cook First of two articles outlining the role of Internal Audit (IA) in acquisitions activity. The independence and objectivity of IA mean that it can contribute significantly to acquisitions activity, provided it has sufficient organizational status, and business awareness. In screening...

...Stan Lees Adapted from a major study of acquisitions made by British companies both in the UK and in the USA, draws some important lessons for all involved in the acquisition process, and suggests a more proactive role for the internal audit function in acquisition planning. Acquisitions...