.... Originality/value This is the first paper to examine the impact of the presence of a code of ethics within an audit context. It is the first time that the interactive effects of the code of ethics and technical competency, which together form an integral part of standard‐setters' quality control standards...

...Kristine N. Palmer; Douglas E. Ziegenfuss; Robert E. Pinsker A domain independent perspective compares international competency studies from The Big 8 White Paper in 1989 to recent studies by the Institute of Management Accountants, Institute of Internal Auditors, International Federation...

... to a market economy. However, there are a number of issues in the public accounting profession in China that have yet to be resolved, to ensure the application of auditing standards that are in line with international norms. These issues revolve around professional competence, independence, ethical standards...

... by the Guidance Task Force (GTF) and defines the internal audit function as: Internal audit Committees Risk management Corporate governance Competences © MCB UP Limited 2002 Some interesting organizational structure issues arise from the newly defined internal audit role. One such issue...

...Spencer Pickett This article will explain why training is so important to the success of internal audit. Several new initiatives will be outlined covering the IIA’s new internal audit competencies, the NVQ scheme, learning and the so called “expert”, along with a newly developed three circles model...

...Patricia M. Myers; Audrey A. Gramling Describes a study conducted to obtain empirical evidence with respect to the nature of the perceived benefits of the Certified Internal Auditor (CIA) designation as they relate to career advantages and perceived competences. A survey comprising 24 questions...

...Trevor Hassall; Alex Dunlop; Sarah Lewis Examines the nature of professional competence, using the field of Internal Audit as an exemplar. Attempts to describe the professionalization process and thus the context in which the concept is normally encountered. Reviews the nature and influence...

... training Competences Graduates The accounting function in an organization has long been viewed by other areas of the firm as a necessary evil. Accountants were useful in that they provided financial information concerning the company, but were often thought of as less than an integral part...

... auditors, especially CIAs, need the additional education requirement beyond the Bachelor′s degree and how to implement the 150‐hour education programme for internal auditors. © MCB UP Limited 1994 Accounting education Audit committees Competences Curriculum Education Internal audit...