The state of the art in the U.K

Article Abstract:

A survey of 2,000 Irish and British corporations, conducted by the Institute of Internal Auditors (IIA), indicates that: (1) 63 percent of the companies have internal audit departments, (2) 75 percent of these departments have had scope and purpose statements prepared for them by upper levels of corporate management, and (3) one-third of the British firms with internal auditing departments require these departments to comply with standards developed by the IIA. Duties performed by internal auditors in Great Britain are also described, including the internal auditors' work in conjunction with external auditors, reporting the findings of internal audits, and auditing company-run computer systems.

Internal auditing, Controllership, Institute of Internal Auditors

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Explore the world of patents and know-how

Article Abstract:

In order to survive, manufacturing companies rely on developing new techniques and products. This makes the business value of patents - something that has been misunderstood by executives - of importance. The British government has recognized the importance of patents by publishing the Green Paper "Intellectual Property Rights and Innovation". Patents are important as sources of technical and competitor information, they play an important part in a company's long-term planning, and they comprise important corporate assets.

Manufacturing industry, Manufacturing industries, Usage, Innovations, Economic aspects, Inventions, Intellectual property, Technological innovations, Patent law, Patents

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Know your client

Article Abstract:

The results of a survey of the level of client satifaction with small firms of accountants in the UK are discussed, including complaints with the level of fees and opinions on services provided other than audit and taxation.

Services, Marketing, Auditors, Professions

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