{"id":{"repo_id":"creighton","oai_identifier":"oai:cdr.creighton.edu:10504/84807"},"canonical_url":"https://search.dev.ndltd.org/etd/creighton/oai:cdr.creighton.edu:10504/84807","repository":{"repo_id":"creighton","name":"Creighton University","base_url":"https://cdr.creighton.edu/server/oai/request"},"display":{"title":"The Expanding Role of the Internal Auditor in Omaha-Based Firms","abstract":"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.","abstract_html":"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.","abstract_has_math":false,"creators":["Pulte, David John"],"institution":"Creighton University","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["No Advisor Listed"],"committee_chairs":[],"committee_members":[],"year":1970,"date_issued":"1970","date_published":"1970","updated_at":"2026-07-24T01:50:35Z","subjects":["Omaha, Nebraska -- History","Nebraska -- History"],"languages":["en_US"],"rights":["A non-exclusive distribution right is granted to Creighton University and to ProQuest following the publishing model selected above."],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"http://hdl.handle.net/10504/84807","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["No Advisor Listed"]},{"key":"dc:creator","label":"Author","values":["Pulte, David John"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2016-03-07T18:37:03Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2016-03-07T18:37:03Z"]},{"key":"dc:date.issued","label":"Date","values":["1970"]},{"key":"dc:publisher","label":"Institution","values":["Creighton University"]},{"key":"dc:type","label":"Dc Type","values":["Thesis"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Omaha, Nebraska -- History","Nebraska -- History"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["en_US"]},{"key":"dc:rights","label":"Dc Rights","values":["A non-exclusive distribution right is granted to Creighton University and to ProQuest following the publishing model selected above."]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://hdl.handle.net/10504/84807"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["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."]},{"key":"dc:title","label":"Title","values":["The Expanding Role of the Internal Auditor in Omaha-Based Firms"]}]}],"canonical_facts":{"dc:contributor.advisor":["No Advisor Listed"],"dc:creator":["Pulte, David John"],"dc:date.accessioned":["2016-03-07T18:37:03Z"],"dc:date.available":["2016-03-07T18:37:03Z"],"dc:date.issued":["1970"],"dc:description.abstract":["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."],"dc:identifier.uri":["http://hdl.handle.net/10504/84807"],"dc:language.iso":["en_US"],"dc:publisher":["Creighton University"],"dc:rights":["A non-exclusive distribution right is granted to Creighton University and to ProQuest following the publishing model selected above."],"dc:subject":["Omaha, Nebraska -- History","Nebraska -- History"],"dc:title":["The Expanding Role of the Internal Auditor in Omaha-Based Firms"],"dc:type":["Thesis"]},"updated_at":"2026-07-24T01:50:35Z"}