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March 18, 2026The Accounting Review

The New Internal Auditing and the Need for Specialized Preparatory Training.

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Authors

AKArthur H. Kent

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Implication

This analysis reveals the necessity for specialized training in internal auditing for modern business management, suggesting improved educational frameworks.

Key Points

  • The research aims to explore the evolving requirements for specialized training in internal auditing within contemporary business contexts.
  • Analyzed existing educational frameworks in universities for internal auditing training.
  • Reviewed the role of accountants in gathering and portraying financial data.
  • Examined discrepancies in training for public accounting versus internal auditing.
  • Identified a growing demand for accountants skilled in internal auditing.
  • Found that current educational programs primarily focus on public accounting rather than internal auditing needs.
  • Highlighted the gap in training specifically for internal auditing as a component of managerial control.

Cite This Study

Arthur H. Kent (1955) studied this question.

synapsesocial.com/papers/69ba432b4e9516ffd37a41cchttps://doi.org/10.2308/tar-7061892
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Also Consider

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

  1. 1THE NEED FOR COLLEGE COURSES IN INTERNAL AUDITING.1955
  2. 2THE INTERNAL AUDITING COURSE IN THE ACCOUNTING CURRICULUM.1958
  3. 3New Directions in Auditing Education.1969
  4. 4CASE STUDIES IN INTERNAL AUDITING.1949
  5. 5INTERNAL AUDITING COURSES IN AMERICAN COLLEGES.1952