The Expanding Role of the Internal Auditor in Omaha-Based Firms

The internal auditor is one of the most misunderstood individuals in a modern business organization. He is often described as a cold, unemotional non-human who smiles only when he has uncovered someone's error. Such an image developed from the time-honored use of the internal auditor in a strictly clerical function which emphasized the protection of assets and detection of clerical error. As the complexity of business increased and wide geographical dispersion of marketing and production activities became commonplace, many companies began to realize that their internal audit staffs could be utilized in a wider capacity which encompassed both the financial and non-financial areas. This realization has led to the development of a new role and a new image for the internal auditor.

Grantor dc:publisher

Creighton University

Year dc:date.issued

1970

Author dc:creator

• Pulte, David John

Advisor dc:contributor.advisor

• No Advisor Listed

• Omaha, Nebraska -- History
• Nebraska -- History

Statement dc:rights

• A non-exclusive distribution right is granted to Creighton University and to ProQuest following the publishing model selected above.

Language dc:language.iso

en_US

Handle dc:identifier.uri

http://hdl.handle.net/10504/84807

OAI identifier oai:identifier

oai:cdr.creighton.edu:10504/84807