...B.M. Craven; M.B. McNulty Proposes that far more attention needs to be given to the evaluation of managerial training and development expenditures (MTDEs) to ensure that they represent an adequate return on corporate investment expenditure. Suggests that internal auditors are currently much better...

...Glenn E. Sumners; Richard A. Roy; Thomas A. Gavin A methodology for developing a training programme responsive to the expanding scope of internal audit functions is presented. A training development cycle, of which an individual career record is an integral point, is described, to enable...

...R.J. Waterhouse 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...

...George Dexter The business change related to the acquisition of a subsidiary, for the purposes of development of new products and to allow expansion into new areas of the marketplace, is described. The new development also entailed large‐scale expansion in the volume of business. The change...

...G. Rune Berggren Public sector audit has been expanding worldwide. Sweden has developed “effectiveness audit” — starting with goal analysis and working through the audit of management systems and operations — as its way of examining how well public organisations function. A crucial lesson has been...