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Topical coverage in internal auditing: academic versus practitioner perceptions

Author

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  • Mark McCartney
  • Ronald Marden
  • Lorinda Adair

Abstract

This study reports the results of research that investigates whether a gap may exist between academic content and practitioner needs in the area of internal auditing within the USA. Questionnaires were sent to internal auditing faculty and practitioners to identify and quantify the perceived importance of 25 different internal auditing topics, as well as the use of case studies and practitioner classroom visits as pedagogical techniques. Groups were in substantial agreement on the relative importance of the topics. However, some specific topic differences were noted, with educators placing more importance on items including engagement planning, preliminary surveys, audit programmes, risk management and fraud. Practitioners placed more importance on the qualities desired in staff internal auditors, Certificate in International Auditing (CIA) examination preparation, and computer auditing. In addition, there was considerable agreement between the two groups on the use of case studies in the classroom, as well as classroom visits from practicing internal auditors.

Suggested Citation

  • Mark McCartney & Ronald Marden & Lorinda Adair, 2002. "Topical coverage in internal auditing: academic versus practitioner perceptions," Accounting Education, Taylor & Francis Journals, vol. 11(4), pages 311-329.
    • Handle: RePEc:taf:accted:v:11:y:2002:i:4:p:311-329
    DOI: 10.1080/09639280210146342
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    References listed on IDEAS

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    1. Stone, DN & Shelley, MK, 1997. "Educating for accounting expertise: A field study," Journal of Accounting Research, Wiley Blackwell, vol. 35, pages 35-61.
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    Cited by:

    1. GETAHUN, Mohammed & MERSHA, Deresse, 2020. "Skill Gap Perceived Between Employers And Accounting Graduates In Ethiopia," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 24(2), pages 64-90, June.
    2. Plant, Kato & Barac, Karin & Sarens, Gerrit, 2019. "Preparing work-ready graduates – skills development lessons learnt from internal audit practice," Journal of Accounting Education, Elsevier, vol. 48(C), pages 33-47.
    3. Jack Armitage, 2008. "Changes in the importance of topics in auditing education: 2000-2005," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(9), pages 935-959, October.

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