Amid a sea of agriculture, the bubbly "bobo-o-link!" song of the bobolink echoes from within an overgrown weedy field. On a fall day at Cape May, a chorus of "plink" notes is heard overhead as a flock of bobolinks passes above a fallow grassland. These are the song and call of the bobolink, a sparrowsized member of the blackbird family. Bobolinks exhibit sexual dimorphism (gender differences) in plumage during the breeding season. The nuptial male is black overall with a creamy nape and hindneck, a white rump, and white scapulars (feathers at the base of the wing). The plumage of the female, which camouflages her during nesting, is relatively drab. The female is buffy with dark brown streaking on the back, sides, and rump and has dark stripes on the head. In non-breeding plumage, adult males resemble females. Immature bobolinks also resemble adult females but are more yellow and lack streaking on the sides of the body. All ages and sexes have a short, finch-like bill and pointed tail feathers.

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Statement on Auditing Standards (SAS) 65 was issued in April 1991 to clarify various aspects of the working relationship that should exist between external and internal auditors. Describes the historical development of this relationship as viewed through the promulgation of authoritative literature, reports of official committees and commissions, and prior research. Presents a survey which describes various aspects and characteristics of this relationship in the light of the provisions of SAS 65.

This article takes a look at how whistleblowing has changed over the last 25 years highlighting some well-known cases and focusing on the areas of health and safety, health services and social services. The article also covers government legislation and the lead taken by professional bodies to encourage and support whistleblowers.

Examines the general issues that need to be considered when planning outsourcing. Also provides a framework that can be used for analysing the costs that bear on the outsourcing decision. Encourages examining the area, function, or process being considered in terms of the connectivities and vulnerabilities that exist between that area and the rest of the organization as well as between the entity considering the outsourcing and the possible providers of that service. The decision should be explored from three perspectives ‐ people, process and technology. Discusses eight broad issues and identifies 20 frequently outsourced activities.