auditors play a critical role in any company. the managers of such departments should manage subordinates so well in order to obtain good results. for this condition to happen, at first the managers’ motivations should be recognized and be satisfied, otherwise neither managers, nor subordinates practice auditing in prefect condition. the results of this study show some high rating areas of inte...

In a manufacturing company, certain departments can be characterized as production departments and others as service departments. Examples of service departments are purchasing, computing services, repair and maintenance, security, food services, and so forth. The costs of such service departments must be allocated to the production departments, which in turn will allocate them to the product. ...