O'Leary, Conor; Iselin, Errol; Sharma, Divesh - In: International Journal of Accounting, Auditing and … 3 (2006) 1, pp. 20-40
Internal control evaluation is a crucial component of external auditing. This study uses more direct research techniques than traditional studies, to investigate what practising auditors consider to be good internal control evaluation methods. It then compares these with the current Australian...
