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March 18, 2026The Accounting Review

Significant Contributions of Modern Internal Auditing to Management.

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Authors

CACurtis T. Atkisson

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Implication

Internal auditing enhances management performance by improving oversight and control in organizations, suggesting optimization strategies.

Key Points

  • The research aims to highlight the role of modern internal auditing in enhancing management effectiveness.
  • Review of historical development of internal auditing
  • Analysis of auditing techniques such as verification by test check and physical inspection
  • Evaluation of the impact of internal auditing on managerial performance
  • Modern internal auditing provides more than basic financial oversight.
  • It improves the performance of managers by fostering accountability.
  • The techniques employed lead to more factual reporting in organizations.

Cite This Study

Curtis T. Atkisson (1946) studied this question.

synapsesocial.com/papers/69ba43584e9516ffd37a4866https://doi.org/10.2308/tar-7040821
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Also Consider

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

  1. 1INTERNAL CONTROL AND THE INTERNAL AUDITOR.1944
  2. 2Modern Internal Auditing--The New Profession.1975
  3. 3The Modern Trends in Internal Auditing and Their Role in Enhancing the Efficiency and Effectiveness of Performance in Governmental Units2024
  4. 4Optimizing Internal Audit as a Pillar of Managerial Control: A Literature Review2025 · 1 citations
  5. 5Organisational and methodological support of internal audit and conceptual approaches to its improvement2024