The effect of format and experience on internal control evaluation.
Purpose – The purpose of this paper is to investigate whether the use of a questionnaire or a narrative documentation format will impact an auditor’s performance in identifying internal control design weaknesses. Design/methodology/approach – A field experiment approach with a sample of 73 auditors...
Main Authors: | , |
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Format: | |
Language: | English |
Published: |
2006
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Online Access: | http://ezproxy.villanova.edu/login?url=https://digital.library.villanova.edu/Item/vudl:174884 |