Internal Auditing Theory--A Systems View
Editorial Reviews
Review
“The authors state the purpose of this book "is to develop a conceptual framework of internal auditing in terms of concrete measurable systems." Insisting that all auditing is internal auditing, they describe the audit function as a subsystem of human systems and make extensive use of "living systems theory" as expounded by James G. Miller (Living Systems). There is some rivalry between independent public accountants (CPAs) and internal auditors who are employees of companies and other organizations. The rivalry mainly involves issues of relative status as a "profession" and the role of independence. Swanson and Marsh do not hide the fact that they side with internal auditors. In 11 chapters they apply a systems view to many aspects of audits, including defining internal auditing, professional standards, types of information, measurement error, and ethics. Many potentially valuable insights are developed in this analysis. The authors do not claim to provide a comprehensive auditing theory; rather they explore one way of looking at auditing, its role in the economy, and the desirability of different forms of regulation. Useful in programs that include graduate work in accounting.”–
Book Description
This analytical study examines the function of internal auditing from the viewpoint of its role within organizations and within the economics of societies and governments. Swanson and Marsh place internal auditing in the context of the scientific conceptual framework of Living Systems Theory, and thus provide a basis for a systematic theoretical framework and a theory based on observable, measurable entities. They identify the advantages of using this system to advance the knowledge and understanding of organizations, and also propose a higher level of internal audit functions that can advance modern societies.
Internal Auditing Theory--A Systems View
Internal Auditing Theory--A Systems View,G. A. Swanson,Hugh L. Marsh,Quorum Books,089930608X,Accounting - General,Auditing,Auditing - General,Auditing, Internal,Business / Economics / Finance,Business/Economics,Business & Economics / Accounting / General
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