AUDITING on the EDGE.

Internal AuditorVol. 56 Nbr. 6, December 1999

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AUDITING on the EDGE.

New theories suggest that tension and disequilibrium may be vital elements in the success and growth of organizations. An even more provocative thought is that nurturing and managing tension may actually help internal auditing to boost its status and reach its potential.

MOST INTERNAL AUDIT PROFESSIONALS WOULD ARGUE THAT an effective internal audit function unequivocally correlates with an organization's success in meeting management objectives. For some reason, however, internal auditing's role in this process h...

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