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.

Abstract“Indigenous resurgence” centres on three contentions: (1) that colonialism is an active structure of domination premised, at base, on Indigenous elimination; (2) that the prevailing normative-discursive environment continues to reflect this imperative; and (3) that Indigenous peoples must therefore turn away from this hostile environment and pursue independent programmes of social and cultural rejuvenation. The principal movement advocated under the resurgence paradigm thus appears as one of disengagement with the settler order. I also argue, however, that there is an important secondary drive within the movement that presses in the opposite direction. It figures further engagement both as a longer term goal (in the form of renewed dialogue on decolonization) and as an immediate imperative (in order to expose and remove obstacles to reciprocal dialogue). I aim, here, to excavate this secondary drive and consider what it connotes in terms of settler engagement.

Purpose -The aim of this paper is to present a holistic approach to training, that clearly demonstrates cost savings with improved effectiveness and efficiencies that are aligned to business objectives.Design/methodology/approach -Extending Kirkpatrick's evaluation framework with Phillips's return-on-investment (ROI) concepts, the paper conveys a number of successes; including trainee satisfaction and the capturing of improved knowledge and skills.Findings -The paper includes case studies of how, and to what extent this knowledge has been applied with examples of resulting efficiency savings. The paper shows that there is growing agreement that one of the primary drivers, if not the key driver of long-term organisational effectiveness, is the ability of an organisation to learn effectively. The methodology requires some additional assessment and course preparation to establish a basis from which to demonstrate learning effectiveness. The financial benefits of the applied learning are far greater than the additional preparatory costs.Practical implications -Learning organisations that anticipate, react to change and learn, are likely to maintain a competitive advantage. These organisations are constantly looking for more effective and efficient ways of training. Paradoxically, other organisations will often slash training budgets in times of hardship, as training departments are unable to demonstrate the effectiveness of their programmes.Originality/value -The paper presents a practical example of how training should be applied to truly demonstrate its value in the workplace

With almost thirty years since the start of our quest to find Fred Brooks' magical “Silver Bullet” to slay our productivity horrors, and twenty years since the first Standish report on IT project success and failures, are we getting closer? This paper discusses and challenges current thinking on process improvement initiates to provide answers of how we can significantly improve IT project productivity and consider that to achieve a step change in improvement requires a different approach. Recent Standish research has highlighted the Agile Methodology as being particularly successful for the smaller IT project. However, what specifically is creating this improvement? Is it the process itself or is there something that the process enables? The hypothesis presented is that in order to create the step change improvement in IT project management delivery, we need to significantly improve the inter-personal skills of the whole IT project management team. The revolution for improved productivity will stem from challenging the typical career paths of technology learning to provide a much greater focus on the softer skills.

A detailed question set is required to test and measure the true extent that a software quality management system is adopted and implemented across a large company like AWE plc. The analysis of the gathered data reveals specific topics of weakness that can also reflect the cultural acceptance or resistance that management groups have towards the adoption of quality systems. Having identified detailed problems and barriers, effective strategies and programmes can be deployed to improve the level of implementation and, therefore, the effectiveness of a software quality management system. This paper presents the question set used and the subsequent results obtained from the implementation assessment for 55 software systems at AWE plc. The data is collated into management groups and the associated cultures discussed. The topics of weakness are highlighted together with the very specific actions that are least undertaken. A range of improvement actions is also presented.