The Asia Pacific literature review on internal auditing

Purpose – By conducting the 2006 global Common Body of Knowledge (CBOK) study, The Institute of Internal Auditors (IIA) attempts to better understand the expanding scope of internal auditing practice throughout the world. The purpose of this review of recent internal auditing literature in Asia Pacific is to document how the internal audit function is changing in response to the shifts in global business practices.
Design/methodology/approach – The literature in Asia Pacific is reviewed with a focus on developments that have implications for the expanded scope of internal auditing and the changing skill sets of internal auditors. This focus has implications for CBOK 2006.
Findings – The literature indicates a paradigm shift in the activities performed by internal auditors. The increasing complexity of business transactions, a more dynamic regulatory environment in Asia Pacific, and significant advances in information technology have resulted in opportunities and challenges for internal auditors. Although in 2004, The IIA responded to the changing organizational environment by updating the professional practices framework, more work needs to be done to prepare internal auditors for the expanded set of skills and knowledge required to perform audits of the future.
Originality/value – By presenting an overview of past literature in Asia Pacific and discussing the shifting demands on internal audit services, the researchers hope to motivate further research in the field.

Consumer behaviour : an Asia Pacific approach

Applies behavioural science concepts to the understanding of the activities of individuals in the marketplace. It contains diverse and balanced coverage of consumer behaviour research in theory and application.

Organisation , development and change-Asia Pacific

This text focuses on the use of organisation development, which is a process that applies behavioural science knowledge and practices to help organisations achieve greater effectiveness. Other paradigms, including organisation tranformation, are also discussed in order to give a balanced perspective on the challenges of being an agent.

Clinical trials in Asia Pacific

The article provides information on biotechnology in Asia. According to research, Asian Pacific biotechnology is known for its competent staff, world class technologies, efficient utilities, and abundance of reasonably priced raw materials. Other attributes of the Asia Pacific region that makes it a sought-after location in conducting clinical studies are also discussed. Meanwhile, the role of Contract Research Organization (CRO) in clinical studies in the Asia Pacific region is also presented.