Canada, Joseph; Sutton, Steve G.; Jr, J. Randel Kuhn - In: International Journal of Accounting and Information … 17 (2009) June, pp. 106-119
Purpose – The complexity of computerized information systems increases the complexity of the external auditor's assessment of the reliability of a client's internal control systems. The purpose of this paper is to investigate the impact of weaknesses in IT related internal controls on the cost...