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March 18, 2026The Accounting Review

The Need for College Courses in Internal Auditing.

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Authors

ECEarle H. CunninghamBirmingham Women's Hospital

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Implication

This article discusses the necessity of enhancing internal auditing training in college curricula, highlighting critical skills for auditors.

Key Points

  • The aim is to emphasize the importance of incorporating internal auditing courses into college programs.
  • Analyzes current curriculum limitations in accounting and auditing education.
  • Evaluates industry needs and auditor responsibilities post-World War II.
  • Discusses the variations in internal auditing functions across different companies.
  • Identifies a gap in training and education for internal auditors.
  • Highlights the increasing complexity of internal auditing tasks.
  • Suggests that a specialized curriculum could better prepare future auditors.

Cite This Study

Earle H. Cunningham (1955) studied this question.

synapsesocial.com/papers/69ba426d4e9516ffd37a29b8https://doi.org/10.2308/tar-7058016
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1INTERNAL AUDITING COURSES IN AMERICAN COLLEGES.1952
  2. 2THE NEW INTERNAL AUDITING AND THE NEED FOR SPECIALIZED PREPARATORY TRAINING.1955
  3. 3THE INTERNAL AUDITING COURSE IN THE ACCOUNTING CURRICULUM.1958
  4. 4CASE STUDIES IN INTERNAL AUDITING.1949
  5. 5A PROJECT REPORT OF THE 1954 TASK COMMITTEE ON INTERNAL AUDITING EDUCATION.1955