Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls?.
The purpose of this study is to examine the extent to which client-prepared internal control documentation and business process flowcharts affect auditors' ability to detect missing internal controls. A total of 395 experienced auditors participated in a two (internal control matrix: blank or client...
| Main Authors: | , , |
|---|---|
| Format: | |
| Language: | English |
| Published: |
2009
|
| Online Access: | http://ezproxy.villanova.edu/login?url=https://digital.library.villanova.edu/Item/vudl:174860 |
| id |
vudl:174860 |
|---|---|
| record_format |
vudl |
| institution |
Villanova University |
| collection |
Digital Library |
| modeltype_str_mv |
vudl-system:ResourceCollection vudl-system:CoreModel vudl-system:CollectionModel |
| datastream_str_mv |
AGENTS PARENT-LIST AUDIT PARENT-LIST-RAW MEMBER-LIST-RAW PARENT-QUERY LEGACY-METS MEMBER-QUERY RELS-EXT PROCESS-MD DC STRUCTMAP LICENSE THUMBNAIL |
| hierarchytype |
|
| hierarchy_all_parents_str_mv |
vudl:174832 vudl:172968 vudl:641262 vudl:3 vudl:1 |
| sequence_vudl_174832_str |
0000000010 |
| hierarchy_top_id |
vudl:641262 |
| hierarchy_top_title |
Villanova Faculty Publications |
| fedora_parent_id_str_mv |
vudl:174832 |
| hierarchy_first_parent_id_str |
vudl:174860 |
| hierarchy_parent_id |
vudl:174832 |
| hierarchy_parent_title |
Bierstaker James |
| hierarchy_sequence_sort_str |
0000000010 |
| hierarchy_sequence |
0000000010 |
| spelling |
Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls?. Bierstaker, James. Hunton, James, E. Thibodeau, Jay C. The purpose of this study is to examine the extent to which client-prepared internal control documentation and business process flowcharts affect auditors' ability to detect missing internal controls. A total of 395 experienced auditors participated in a two (internal control matrix: blank or client-prepared) by two (business process flowchart: absent or present) between-participants experiment. The research findings indicate that auditors who were supplied with a blank internal control matrix and a business process flowchart identified significantly more missing controls relative to the three other treatment conditions, among which there were no differences in the number of identified missing controls. The results indicate that when auditors are evaluating the effectiveness of a client's internal control system for a significant business process, they should be provided with a flowchart of the business process under examination and complete their internal control design evaluation before reading client-prepared internal control documentation. 2009 Villanova Faculty Authorship vudl:174860 Auditing: A Journal of Practice & Theory 28(1), May 2009, 79-94. en |
| dc.title_txt_mv |
Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls?. |
| dc.creator_txt_mv |
Bierstaker, James. Hunton, James, E. Thibodeau, Jay C. |
| dc.description_txt_mv |
The purpose of this study is to examine the extent to which client-prepared internal control documentation and business process flowcharts affect auditors' ability to detect missing internal controls. A total of 395 experienced auditors participated in a two (internal control matrix: blank or client-prepared) by two (business process flowchart: absent or present) between-participants experiment. The research findings indicate that auditors who were supplied with a blank internal control matrix and a business process flowchart identified significantly more missing controls relative to the three other treatment conditions, among which there were no differences in the number of identified missing controls. The results indicate that when auditors are evaluating the effectiveness of a client's internal control system for a significant business process, they should be provided with a flowchart of the business process under examination and complete their internal control design evaluation before reading client-prepared internal control documentation. |
| dc.date_txt_mv |
2009 |
| dc.format_txt_mv |
Villanova Faculty Authorship |
| dc.identifier_txt_mv |
vudl:174860 |
| dc.source_txt_mv |
Auditing: A Journal of Practice & Theory 28(1), May 2009, 79-94. |
| dc.language_txt_mv |
en |
| author |
Bierstaker, James. Hunton, James, E. Thibodeau, Jay C. |
| spellingShingle |
Bierstaker, James. Hunton, James, E. Thibodeau, Jay C. Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls?. |
| author_facet |
Bierstaker, James. Hunton, James, E. Thibodeau, Jay C. |
| dc_source_str_mv |
Auditing: A Journal of Practice & Theory 28(1), May 2009, 79-94. |
| format |
Villanova Faculty Authorship |
| author_sort |
Bierstaker, James. |
| dc_date_str |
2009 |
| dc_title_str |
Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls?. |
| description |
The purpose of this study is to examine the extent to which client-prepared internal control documentation and business process flowcharts affect auditors' ability to detect missing internal controls. A total of 395 experienced auditors participated in a two (internal control matrix: blank or client-prepared) by two (business process flowchart: absent or present) between-participants experiment. The research findings indicate that auditors who were supplied with a blank internal control matrix and a business process flowchart identified significantly more missing controls relative to the three other treatment conditions, among which there were no differences in the number of identified missing controls. The results indicate that when auditors are evaluating the effectiveness of a client's internal control system for a significant business process, they should be provided with a flowchart of the business process under examination and complete their internal control design evaluation before reading client-prepared internal control documentation. |
| title |
Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls?. |
| title_full |
Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls?. |
| title_fullStr |
Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls?. |
| title_full_unstemmed |
Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls?. |
| title_short |
Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls?. |
| title_sort |
do client-prepared internal control documentation and business process flowcharts help or hinder an auditor's ability to identify missing controls?. |
| publishDate |
2009 |
| normalized_sort_date |
2009-01-01T00:00:00Z |
| language |
English |
| collection_title_sort_str |
do client-prepared internal control documentation and business process flowcharts help or hinder an auditor's ability to identify missing controls?. |
| relsext.hasModel_txt_mv |
http://hades.library.villanova.edu:8080/rest/vudl-system:ResourceCollection http://hades.library.villanova.edu:8080/rest/vudl-system:CoreModel http://hades.library.villanova.edu:8080/rest/vudl-system:CollectionModel |
| fgs.ownerId_txt_mv |
diglibEditor |
| fgs.type_txt_mv |
http://www.w3.org/ns/ldp#Container http://www.w3.org/ns/ldp#BasicContainer http://fedora.info/definitions/v4/repository#Resource http://www.w3.org/ns/ldp#Resource http://fedora.info/definitions/v4/repository#Container http://www.w3.org/ns/ldp#RDFSource |
| fgs.lastModifiedDate_txt_mv |
2022-08-19T16:43:58.378Z |
| fgs.state_txt_mv |
Active |
| relsext.sortOn_txt_mv |
title |
| fgs.createdBy_txt_mv |
fedoraAdmin |
| fgs.createdDate_txt_mv |
2013-01-22T04:09:54.479Z |
| relsext.itemID_txt_mv |
oai:digital.library.villanova.edu:vudl:174860 |
| fgs.label_txt_mv |
Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls?. |
| fgs.lastModifiedBy_txt_mv |
fedoraAdmin |
| relsext.sequence_txt_mv |
vudl:174832#10 |
| relsext.hasLegacyURL_txt_mv |
http://digital.library.villanova.edu/Villanova%20Digital%20Collection/Faculty%20Fulltext/Bierstaker%20James/BierstakerJames-c261fa53-1544-4c8f-9c6d-1d59fc1db382.xml |
| relsext.isMemberOf_txt_mv |
http://hades.library.villanova.edu:8080/rest/vudl:174832 |
| has_order_str |
no |
| agent.name_txt_mv |
Falvey Memorial Library, Villanova University AAD |
| license.mdRef_str |
http://digital.library.villanova.edu/copyright.html |
| license_str |
protected |
| has_thumbnail_str |
true |
| THUMBNAIL_contentDigest_digest_str |
203c69e18f4f46c81e9892448d2c07cd |
| first_indexed |
2014-01-11T22:40:16Z |
| last_indexed |
2022-08-19T16:44:14Z |
| _version_ |
1783096865023066112 |
| subpages |