Este artículo presenta un método de detección y evaluación de las debilidades de un sistema de control interno. Para ello, se establece una relación entre dicho sistema, los diagramas de flujo especificados en las diferentes normativas y la teoría de grafos, que nos va a permitir, usando...

The purpose of the study is to develop a decision support tool with Artificial Neural Network for the use of external auditors in assessing preliminary control risk level. A survey was conducted to collect internal control data of top 500 industrial corporations in Turkey. The number of surveys...

Purpose –The purpose of this paper is to analyse the implementation of risk management as a tool for internal audit activities, focusing on unexpected effects or uncertainties generated during its application. Design/methodology/approach –Public and confidential documents as well as...

Purpose – The purpose of this paper is to analyse the implementation of risk management as a tool for internal audit activities, focusing on unexpected effects or uncertainties generated during its application. Design/methodology/approach – Public and confidential documents as well as...

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...

Purpose – This is a theme editorial written exclusively by the guest editor for this special issue. This opinion piece demonstrates the impact of technology convergence on the internal control mechanism of an enterprise. It is important for an auditor to be aware of the security hazards faced...