Managers need auditors. There are more risks in running anorganization than ever before ? whether it be in the public, private or non-profit sector. With the break-up of the statesector, the ambiguous intermediary role of ?not for profit'organizations, and turbulence in the marketplace through mergers, acquisitions and divestments, the seeds are sown for chaos and aculture in which fraud can flourish. Notorious corporate collapsessuch as BCCI, Maxwell...