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...

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Bibliographic Details
Main Authors: Bierstaker, James., Hunton, James, E., Thibodeau, Jay C.
Format: Villanova Faculty Authorship
Published: 2009
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