Operational auditing education

Abstract

Posits that traditional text‐book‐oriented auditing education is not enough to provide students with the necessary background to become an internal auditor. Proposes that by forming a partnership, in order to enhance internal auditing education, educators and internal auditing professionals can improve a student′s learning. Investigates how this can be done. Suggests that an auditing course provided by the Institute of Internal Auditors (IIA) and the University of Central Florida (UCF) could be the answer.

The Impact of Culture on the Quality of Internal Audit

“…Education is the average number of years of undergraduate and graduate education. Previous studies have recommended the inclusion of internal audit as a separate course in universities (Al-Twaijry, 2006; Cooper, Leung, & Mathews, 1994; Fernandes, Poposky, & Savage, 1995). Certification is the percentage of professional staff members who have the CIA or Certified Public Accountant (CPA) certification.…”

The Importance of Accounting Information Systems in the Accounting Curricula: A CPA Perspective

“…These include oral and written communication, teamwork, ethical behavior, critical thinking and problem solving (Bloch, Brewer and Stout, 2012;Jackling and DeLange, 2009). There is evidence that accounting graduates are lacking in oral and written communication skills although research has shown these to be highly important to employability and continued success (Schmidt, Green and Madison, 2009;Fernandes, 1995;Novin and Pearson, 1994. ) In a survey of 422 accounting and financial officers by CFO.com, almost 60 percent said accounting staff lacked the proper communication skills and that this was a barrier to promotion (CFO.com, 2013).…”