Performing internal audits of intercollegiate athletics: a self-monitoring tool

Article Abstract:

Reform legislation adopted by the National Collegiate Athletic Assn (NCAA) in Jun 1985 calls for increased self-regulation of institutional intercollegiate athletics. A more effective and efficient system could result if internal auditors were required to do annual internal audits of the athletic programs. Audits would help institutional administrators to boost the integrity level of intercollegiate competition through unbiased and impartial assessments of the data examined. Background information is provided on the evolution of NCAA reform legislation, the role of internal auditors, and standards governing audits of academic and financial aid eligibility of student-athletes.

Usage, Accounting and auditing, College sports, Internal auditing, NCAA

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Research/development in the private sector

Article Abstract:

The US industry, especially automobiles and electronics, has become more competitive and productive even though the industry has reduced much of its investment in research and development. Effective spending of research funds, innovative techniques, integration of basic and applied research and streamlining the work force are the causes for the improvement in the performance of the industry. However companies' reorganization drive should not affect their future research progress and the central laboratories functions.

Planning, Industrial research

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Storming the heights

Article Abstract:

The UK's Chartered Institute of Management Accountants (Cima) is keen to establish a stronger presence among financial services companies in the City of London. Its financial services discussion group recognizes that employment opportunities for management accountants with City institutions are growing, and it hopes to boost this trend by gaining greater recognition for the Cima qualification. Cima believes that its reputation will improve as talented young graduates begin to move into positions of power.

Practice, Managerial accounting

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