The primary purpose of this study was to identify and analyze the perceptions of college and university auditors concerning the importance of selected factors associated with operational auditing. The secondary purpose was to determine whether the perceptions of certified auditors differ significantly from those of noncertified auditors. Selected factors associated with operational auditing for colleges and universities were categorized in three attribute groups—organizational, personal, and environmental. The identification of organizational and personal attributes was based mainly on concepts set forth in the Standard for the Professional Practice of Internal Auditing published by the Institute of Internal Auditors (1978). Identification of environmental attributes was based on a review of the relevant literature, as well as on discussions with selected college and university auditors. Each attribute, whether categorized as organizational, personal, or environmental, was used as a basis for the identification of detailed factors associated with operational auditing. The findings of this study reveal that factors dealing with organizational attributes were perceived as considerably more favorable than were factors dealing with personal or environmental attributes. With regard to the secondary purpose of this research, a total of 14 hypotheses were developed and subjected to t-tests to determine whether the perceptions of certified …

The National Technological University (NTU), a consortium of more than twenty American engineering schools, broadcasts courses produced at member institutions to professional engineers at corporate sites across the country. It is a nonprofit institution.begun in fall 1984 with headquarters in Fort Collins, Colorado, which offers only course work leading to the Master of Science degree in various branches of technology, or applied science. Students must be sponsored by their corporate employers who pay their tuition. This is the first systematic examination of the instructional process at an educational institution created in response to the demands of the governmental and corporate sectors' technological needs. This study includes an attempt to explore the effectiveness of that instructional process and the use of computers in distance education at NTU and implications for institutions of the future. This study focuses on distance education, corporate education, national universities and nontraditional institutions and the extent to which NTO exemplifies each of these concepts. It covers the organizational structure and methods of operation of NTU, and offers opinions of students, faculty, and other personnel associated with the institution as reflected by surveys, interviews, and the media.