Singleton, Tommie; Flesher, Dale L. - In: Managerial Auditing Journal 18 (2003) 1, pp. 39-53
In 2002, The Institute of Internal Auditors (IIA) observed the 25th anniversary of the publication of its first Systems, Auditability, & Control (SAC) study. This paper reviews the development of the SAC projects and their impact on Information Systems (IS) auditing in particular. Three...
