The effect of frequency and automation of internal control testing on external auditor reliance on the internal audit function
Maia J. Farkas (California State University, San Marcos), Rina M. Hirsch (Hofstra University)
| Year of publication: |
2016
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|---|---|
| Authors: | Farkas, Maia J. ; Hirsch, Rina M. |
| Published in: |
The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association. - Sarasota, Fla. : [Verlag nicht ermittelbar], ISSN 0888-7985, ZDB-ID 1176427-2. - Vol. 30.2016, 1, p. 21-40
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| Subject: | automation | frequent internal control testing | continuous controls monitoring | ACL | periodic auditing | external auditor | internal auditor | reliance | Interne Revision | Internal audit | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control | Risikomanagement | Risk management |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/isys-51266 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011496852