about investments. Design/methodology/approach – The approach used is a behavioral experiment where risk assessments and … judgments about investments are made for four internal control opinion scenarios. Findings – The results indicate that the type … considerations apparently dominate internal control opinions when making judgments about investments. Originality/value – This is the …

field of auditing. The purpose of this paper is to enable a more profound understanding of how different strategic …

Purpose – The purpose of this paper is to introduce the continuous auditing system based on continuous monitoring and … its implementation methodology; also to present a systematic case study of actual continuous auditing systems implemented … implementing the continuous auditing system in the enterprise resource planning (ERP) environment, and suggests how the continuous …

, auditing, corporate governance and education. Careful integration of these factors is necessary if there is to be any …

), being the standard setter of the auditing standards in Malaysia, will have to develop precise and operational criteria for …

field of auditing. The purpose of this paper is to enable a more profound understanding of how different strategic …

promulgating standards for internal control reporting, and the impact of legislation on this aspect of internal auditing in the USA …

Purpose – The purpose of this paper is to introduce the continuous auditing system based on continuous monitoring and … its implementation methodology; also to present a systematic case study of actual continuous auditing systems implemented … implementing the continuous auditing system in the enterprise resource planning (ERP) environment, and suggests how the continuous …