The transformation of internal auditing

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Managerial Auditing Journal

ISSN: 0268-6902

Online from: 1986

Subject Area: Accounting and Finance

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Document Information:
Title:	The transformation of internal auditing
Author(s):	David McNamee, (President of Management Control Concepts of Walnut Creek, California, USA.), Thomas McNamee, (President of Conexus Division of Leadership 2000, Tucson, Arizona, USA.)
Citation:	David McNamee, Thomas McNamee, (1995) "The transformation of internal auditing", Managerial Auditing Journal, Vol. 10 Iss: 2, pp.34 - 37
Keywords:	Accountancy, Internal audit, Models, Organizational change, Trends
Article type:	Conceptual Paper
DOI:	10.1108/02686909510079639 (Permanent URL)
Publisher:	MCB UP Ltd
Abstract:	Developments in the internal audit profession appear to be heading along two different paths. Role confusion among auditors is common, and strategic planning in the audit function is very difficult as a result. Presents a transformation model which explains the changes and the growth of the internal audit profession over the past five millennia and describes what internal auditing will be like in the twenty-first century. Using this model, modern internal auditing executives can develop strategies to prepare for the new cycle of change that is on us.