Auditing in Television

Abstract

Setting up a new internal audit function is a challenging exercise, particularly in an organisation and an industry which is not familiar with the concepts involved. Auditors must be methodical in their approach but must avoid preconceived ideas. Independent television in the UK is in the midst of a time when its future is being actively reconsidered and auditors must be prepared to adapt to changing circumstances. This has clear implications for their planning and requires a detailed methodology in dealing with staff who may not be used to having their practices questioned. Good techniques of business communication are essential, and education and persuasion become important skills for the auditor.

Citation

Hayes, R. (1990), "Auditing in Television", Managerial Auditing Journal, Vol. 5 No. 1. https://doi.org/10.1108/02686909010144523