... that experience mitigates the unintentional consequences played by heuristic biases. Practical implications The conclusions have implications for the education and training of auditors, and for the expectation gap. They suggest that both awareness of factors that affect understanding of auditing reports...

...A. Akin Aksu Purpose To provide an useful way for tourism industry professionals regarding defining training needs of hotel personnel and noting the interests of hotel managers in the training subject. Design/methodology/approach Questionnaire technique was used both for superiors and staff...

... and investment. SMHEs accommodate a significant part of foreign and domestic visitors, especially in coastal areas. Therefore, the management of those establishments needs to be investigated. This article focuses on perceived training needs of the owner‐managers of the small and medium‐sized hotel establishments...

..., training methods and changes in qualifications and in departments over the next five years, etc. are all discussed in this paper. Of the establishments sampled, 51 (84 per cent) are working the whole year and ten sampled (16 per cent) are working seasonally. From the standpoints of national economy...

...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...

... technology with tasks implies the following hypotheses: H1a: When presented with structured tasks, novices trained using rule‐based reasoning solve problems more accurately than novices trained using case‐based reasoning. H1b: When presented with unstructured tasks, novices trained...

... of historical activities related to the programme development; the prerequisites for participating programmes; and objective of the study. Benchmarking Education Internal audit Training Universities The Institute of Internal Auditors, recognizing that one of its most important resources...

...Peter Guillot; Irmgard Schweiger; Glenn E. Sumners Explains the difference between orientation and training. Advances a top‐down approach for assembling an orientation programme, offering flexibility and allowing the new auditor to build a framework of understanding about his/her work...

...Mary B. Greenawalt; Sheila Foster‐Stinnett Reviews success factors for internal auditors and advocates the importance of experiential training. The recommended hands‐on project focuses on internal control, which plays a fundamental role in internal auditing. The project requires students to use...

... carried out the audit technology transfer effort. Also relates specifically how the adviser assembled the training cadre that formed the nucleus of the performance audit unit established in the audit institution: the criteria developed for use in selecting the training cadre; rationale for criteria...

...Barry S. Leithhead Training is an effective way to change behaviour and to reinforce new skills and attitudes. The nature of the internal auditor′s role in training as an extension of the normal audit role is focused on. A workshop on financial awareness training held for a government television...

.... © MCB UP Limited 1991 Operational audit Education Training 20 I MANAGERIAL AUDITING JOURNAL 6,2 F uture accounting and auditing education must encompass more basic technical knowledge. Operational Auditing Deserves a Prominent Place in the Auditing Curriculum Thomas A. Gavin, Glenn E...

...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...

... of the new auditor. Students, internal auditors and management must be educated properly and trained for this partnership concept. By using the internal auditor as part of the management team and by offering more to management and assuming more risk, the goals of the organisation are more likely...

... to do both. © MCB UP Limited 1991 Europe Internal audit Organizations Training United Kingdom USA 16 MANAGERIAL AUDITING JOURNAL 6,1 W ill the IIA-UK choose Europe or the USA, come 1992? UK Internal Audit Developments Towards Europe or America? Gerald Vinten Managerial Auditing...

...John Mitchell Within British Telecom training requirements are considered as part of the strategic planning process. The Internal Audit Division of BT has had an almost 70 per cent staff turnover in the last five years, with the majority of staff obtaining promotion within the company. In order...

... content is given in detail. The author looks ahead to how the courses will develop in the near future, to improve the training of internal auditors. © MCB UP Limited 1988 Internal Auditing Israel Training INTERNAL AUDIT TRAINING IN ISRAEL by Shmuel Gliezner Israel Discount Bank Part I...

...Gerald Vinten An outline of worldwide surveys and research related to the training of internal auditors is given. A comparison of managers in the UK and those in Europe, USA and Japan is made. The growth of internal auditing as a profession is traced and the relevance and application of action...

... Australia Internal Auditing Training Professional Organisations EDUCATION AND TRAINING FOR INTERNAL AUDIT - THE CHALLENGE IN SOUTH EAST ASIA by Barry J. Cooper Hong Kong Polytechnic Introduction In this article, internal audit education and training requirements will be discussed with particular...