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- Title
THE NEW INTERNAL AUDITING AND THE NEED FOR SPECIALIZED PREPARATORY TRAINING.
- Authors
Kent, Arthur H.
- Abstract
The growth of modern business, with its ramifications and complexities, has accentuated the need for men who are not only basically capable, but who have also had specialized preparatory education. The universities in their regular courses, in their graduate schools, and in their seminars for businessmen are doing a remarkable job in attempting to meet this need. More and more, business has required trained accountants to gather and portray for management the financial facts of business. And because of the importance of accuracy and proper classification of these data in the financial statements, it has been necessary to train men to examine, analyze and verily them. Auditing courses in American universities have been directed primarily to preparation for the profession of public accounting, in which the primary objective is the verification of the propriety of financial books and records. Very little has been done, as yet, to prepare men for the profession of internal auditing in its new concept as a branch of managerial control.
- Subjects
UNITED States; INTERNAL auditing; AUDITING; GOVERNMENT accounting; ACCOUNTING education; CONTROLLERSHIP; BUSINESS education; BUSINESS finance; GRADUATE education; ACCOUNTANTS
- Publication
Accounting Review, 1955, Vol 30, Issue 4, p638
- ISSN
0001-4826
- Publication type
Article