TY - ADVS ED - Nicholas and Smith TI - Gorilla in the midst: auditing to add value PY - 2002/// CY - New South Wales PB - Nicholas and Smith KW - Management KW - Personnel management N2 - The role of auditor of management systems has changed significantly and much more is expected of auditors. The trend is towards auditing outcomes rather than only compliance. The focus is on adding value to management systems and to the business overall. This is exemplified in new and revised international standards and in industry standards being adopted worldwide by business ER -