Creative and Innovative Auditing

Jeffrey Ridley was appointed a visiting professor of auditing at the London South Bank University, UK, in 1991, a visiting professor of corporate governance assurance at the University of Lincoln, UK, in 2013 and a visiting professor of corporate governance at the Birmingham City University, UK, in 2017. He is a Fellow of the Institute of Chartered Secretaries and Administrators and a Fellow of the Chartered Institute of Internal Auditors. His auditing experience spans both the public and private sectors. Before his academic career he was a senior auditor in General Motors Limited for three years and manager of internal auditing in Kodak Limited, England, for twenty-eight years. Prior to his industrial experiences he was a member of HM Government’s Overseas Audit Service in Nigeria for ten years. During the past twenty-three years he has taught at undergraduate, postgraduate and now doctorate levels in London and has spoken at many conferences, nationally and internationally.

List of Figures



List of Tables



Chronology of Author’s Published Articles and Research in the book



About the Author



Foreword



Acknowledgements



Preface



Chapter 1 Creativity and Innovation in Management and Auditing: Theories and Practices



1.1 Creativity and Innovation Theories

1.2 Creativity and Innovation Starts with a Vision



1.3 Creativity and Innovation in Management



1.4 Creativity and Innovation in Auditing



1.5 Framework for Creative Thinking and Innovation in Governance



1.6 Chapter Review



1.7 Introduction to the following Chapters



1.8 Creative Audit Thinking Activities



PART I STEWARDSHIP



Stewardship Is All About Ethics, Trust and Compliance



Creative Audit Thinking Activities



Chapter 2 Auditors Are Responsible Leaders



2.1 Importance of Responsible Leadership Today and Tomorrow



2.2 Auditors are Responsible Leaders Today and Tomorrow



2.3 Auditors are Responsible Leaders of Governance



2.4 Auditors are Responsible Leaders of Culture



2.5 Auditors are Responsible Leaders of Sustainability



2.6 Chapter Review



2.7 Creative Audit Thinking Activities



Chapter 3 Auditors Are Ambassadors



3.1 Ambassadors Are Envoys Who Represent a State



3.2 Auditors Are Ambassadors for the State of Good Stewardship



3.3 Professional Associations Are Brand Ambassadors for Auditors



3.4 Chapter Review



3.5 Creative Audit Thinking Activities



Chapter 4 Auditors Are Gatekeepers



4.1 Stewardship Is About Care and Protection



4.2 Prevention and Detection of Fraud



4.3 Auditors Are Gatekeepers at Board Level