Preparing Tomorrow’s Internal Auditor

Fernandes, John J.

doi:10.1108/02686909410053548

Cited by 5 publications

(4 citation statements)

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“…In each of the above examples, accounting instructors are faced with the challenge of making potentially complex and abstract principles more manageable and stimulating for students while demonstrating relevance in a real‐world setting. A practical approach is especially important as many auditing concepts tend to be difficult for accounting students to grasp due to a lack of business experience and difficulty in physically “demonstrating” auditing practice, techniques, and principles (Fernandes, 1994). For example, how can an auditing lecturer “show” students what internal controls are, actively highlight how these controls should be tested, and illustrate the effect of an internal control failure?…”

Section: Literature Reviewmentioning

confidence: 99%

Rogue Trader : using a movie to teach a large auditing class

Maroun

Joosub

2012

Accounting Research Journal

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PurposeThe purpose of this paper is to explore the possibility of using a movie to teach auditing students about internal controls.Design/methodology/approachA ten‐point questionnaire and Chi‐square test are used to explore self‐perceived cognizance of control awareness, design, testing, and application.FindingsA movie dealing with practical internal control issues may be a valuable part of audit instruction techniques.Research limitations/implicationsThe research is exploratory and non‐longitudinal. No effort is made to quantify changes in assessment or post academic work performance.Practical implicationsGiven the increased relevance of a sound system of internal controls, audit and accounting educators have a practical and moral duty to provide sound instruction on internal control design, testing and application. Using a movie to complement traditional lectures may be useful in this regard.Originality/valueNoting the growing relevance of a sound system of internal controls for organizations, the research explores a means of making lectures on internal controls “come alive” by introducing practical considerations into the audit classroom.

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Section: Literature Reviewmentioning

confidence: 99%

Rogue Trader : using a movie to teach a large auditing class

Maroun

Joosub

2012

Accounting Research Journal

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“…According to Bailey (2010), the internal auditor is one of the 'hottest' professions globally with growth opportunities. This prediction is somewhat challenged by Fernandes' observation (Fernandes, 1994) that most universities fail to impart solid knowledge of internal auditing and hands-on experience to their students, and that many teaching programmes have a problem following the recent developments in the internal auditing world. The observation implies that both education providers and employers should give more attention to the needs, competencies and qualifications of internal auditors so that they can develop their careers and support their organizations (Seago, 2016).…”

Section: Introductionmentioning

confidence: 99%

Postgraduate Education for Internal Auditors Versus Employers’ Expectations

Grzesiak¹

2020

EEiM

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The article analyses the content and structure of postgraduate courses in internal auditing to compare them with Polish employers’ expectations about internal auditors’ competencies. It was prepared based on a review of the literature and analysis of 43 online job ads for internal auditors and 19 postgraduate internal auditing courses available from 17 higher schools in Poland. The comparative analysis of postgraduate courses for internal auditors and employers’ expectations regarding the professionals’ characteristics revealed the weaknesses of the former and their limited ability to provide public and private organizations with the right types of specialists. Educational institutions were found to underestimate the importance of internal auditors’ soft skills.

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“…Because of the high risk of corruption, an Indonesian government auditor needs to possess particular traits. To be an effective government auditor, requires a delicate balance of initiative and restraint; distance and personality; ethics and flexibility; optimism and conservatism; and, above all, an uncompromising commitment to the health of the government organization (Fernandes, 1994). Ethics therefore plays an undeniable part in the duties of the internal auditor.…”

Section: Introductionmentioning

confidence: 99%

Corruption awareness and ethical decision making in Indonesia

Ashari¹,

Nanere²,

Trebilcock³

2018

BEH

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In countries with high susceptibility to corruption, internal government auditors play an important role in combating and mitigating the corruption problem. Since corruption is unethical behavior, government internal auditors must have ethical standards if they are to be effective. Research surrounding the processes of ethical decision making has had mixed outcomes. This article examines the effect of corruption awareness in Indonesian society as a whole, and Indonesian organizations in general. Ethical intensity issues are examined, as are the organizational factors that impact on ethical decision-making. Results are mediated by ethical sensitivity and professional skepticism, with the theoretical framework of ethical decision-making being supported. Additional analysis examining the effect of gender, education level and experience on ethical decision-making process is provided. JEL Classifications: D73

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Preparing Tomorrow’s Internal Auditor

Cited by 5 publications

References 0 publications

Rogue Trader : using a movie to teach a large auditing class

Rogue Trader : using a movie to teach a large auditing class

Postgraduate Education for Internal Auditors Versus Employers’ Expectations

Corruption awareness and ethical decision making in Indonesia

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