Organisations are now becoming aware of the problems associated with email use and are keen to reduce these defects. These email defects relate to the ineffective way that email is used within organisations, and are not only limited to the volume of email that is sent and received, but also the quality of the email content. Email defects lead to inefficiencies within the workplace as employees spend more time dealing with email rather than doing other aspects of their job. This paper firstly examines how email is used within a large organisation and highlights the defects associated with email. The initial results show that these defects affect some groups of employees more than others. The paper also reports on the effectiveness of email training in reducing the defects associated with email use. The results show that some of these defects are related and that training can significantly reduce some of the email defects and improve the way people write emails.
PurposeTo investigate and understand the reasons why internal auditing is often perceived to not add value. This paper describes the development of a new process model and approach that will improve the actual and perceived value of auditing.Design/methodology/approachProcess analysis, identified areas of potential inefficiency and conflict. The literature review identified the standards and guidance that influence the way internal auditing is managed and its current trends. A questionnaire was sent to auditors and auditees at AWE Plc., to gain their views on audit effectiveness and quantify their perception of value.FindingsQuestionnaire results show variations in the perceived value of internal auditing, particularly of some key stages in the process. The management of internal auditing is too focused on programme achievement, not the resulting value from improvement action.Research limitations/implicationsThe new process model has yet to be tried in practice, and this identifies an area of future research. It is envisaged that some additional audit preparation would be required, and the time taken to conduct an audit may also increase slightly. The financial benefits quoted by applying the new model would be estimated and may require some justification.Practical implicationsThe new model should improve audit effectiveness and its perceived value as the focus changes from simply undertaking an audit, to demonstrating its actual financial value. It has the potential to significantly influence the way both internal and external auditing is conducted in the future.Originality/valueThe improved process model and cost‐benefit audit methodology approach was found to be unique within the scope of the literature review.
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