Melbourne Graduate School of Education - Theses

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A strategy for the development of internal audit education in Australia

Cooper, Barry J. ( 1985)

My interest in internal audit education first developed when I was given the responsibility for developing and conducting the Graduate Diploma in Internal Auditing which commenced at RMIT in 1981. Since then, I have had many opportunities to meet internal audit practitioners, to seek their views and to reflect on the needs of, and developments in, internal audit in Australia. My observations gave me the impetus to undertake, with a colleague, a major research survey of internal audit in Australia. This survey, recently published under the title, "A Profile of Internal Audit in Australia", has been a major influence in developing my thoughts on this thesis topic. In attempting to devise a strategy for internal audit education in Australia, it is necessary to review the whole field of internal audit in terms of its nature, professionalism, past experience, the various influences affecting internal audit education and a possible educational framework. In this respect, this thesis aims to be a comprehensive document. However where possible, supportive detail has been incorporated into Appendices rather than the main body of the thesis. I am hopeful this thesis will provide a framework for those organisations and individuals who can provide the leadership and resources to implement effective internal audit education in Australia.