... or perceived existence of premature sign‐offs in internal auditing, their causes,audit areas most likely affected and means of reducing them. © MCB UP Limited 1994 Accountancy External audit Internal audit Time management Premature sign‐offs and under‐reporting audit time are two...

...Brian H. Kleiner Makes suggestions on ways to integrate conventional time management wisdom with results of research on how individuals process information in order to enable effective use of time in practice. Information Learning Time Management 24 MANAGERIAL AUDITING JOURNAL 7,6 J uggling...