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• W1501196502 abstract "This study investigates the effect of extensive internal control audit experience oninternal control evaluation. Prior studies have examined the effect of industryexperience on specific audit knowledge and the effect of general audit experience oninternal control knowledge/performance. However, there has been no known studythat examines the effect of extensive internal control audit experience on multiplemeasures of internal control performance. Extensive internal control audit experienceincludes compliance based audit experience and financial institution audit experience.Auditors with predominantly compliance based audit experience perform a higherlevel of compliance testing compared to auditors with predominantly substantivebased audit experience. Auditors with financial institution audit experience are morefrequently exposed to internal control review due to the audit requirement specified inAGS 1008, Audit Implications of Reserve Bank Prudential Reporting Requirements.Due to the frequent exposure to internal control review, auditors with these extensiveaudit experiences are expected to attain a higher level of knowledge accuracy,consensus between subjects and self insight within subjects. The study also examinesthe effect of the level of knowledge on internal control evaluation. It is predicted thatsubjects with a higher level of knowledge will attain a higher level of consensus andself insight. Results indicate that there are significant differences in the levels of knowledgeaccuracy, consensus and self insight between student and auditor subjects except forthe level of consensus between auditors with predominantly substantive based auditexperience and students. Auditors with predominantly compliance based audit experience exhibit a significantly higher level of consensus compared to auditors withpredominantly substantive audit experience but neither a higher level of knowledgeaccuracy nor self insight. There are no significant differences in the performance ofauditors with and without financial institution experience. Furthermore, there are nosignificant differences in the level of accuracy of consensus and self insight betweenthe high knowledge group and the low knowledge group.The results indicate that compliance based audit experience may be a useful factor intraining an auditor to become an expert in internal control evaluations, as evidencedby firstly, the significant differences in the level of consensus between auditors withcompliance based audit experience and auditors with substantive based auditexperience; and secondly, the lack of significant difference in the level of consensusbetween auditors with predominantly substantive audit experience and students.Furthermore, it is clear that some experience as opposed to no experience plays a keyrole in the accumulation of knowledge and performance of internal control evaluation." @default.
• W1501196502 created "2016-06-24" @default.
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• W1501196502 date "1996-01-01" @default.
• W1501196502 modified "2023-09-27" @default.
• W1501196502 title "The impact of extensive audit experience on internal control evaluation" @default.
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