Author： Greenawalt Mary Brady
Publisher： Emerald Group Publishing Ltd
ISSN： 0268-6902
Source： Managerial Auditing Journal, Vol.10, Iss.3, 1995-03, pp. : 26-30
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Abstract
Discusses the importance of operational auditing and the crucial role of internal control in the audit process, providing a brief history of the beginnings of operational auditing and describing the recent report issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) which provides a widely accepted definition of internal control. Continues to review ways of gearing an internal audit course towards operational auditing, beginning with a description of basic methods of exposing students to operational auditing: including audit reports; interaction with practitioners; and ending with an outline of how students should actually perform an operational audit.
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