Matches in SemOpenAlex for { <https://semopenalex.org/work/W3011521666> ?p ?o ?g. }
Showing items 1 to 83 of
83
with 100 items per page.
- W3011521666 abstract "Internal control evaluation is a critical component of the overall audit process, mandated by auditing standards worldwide. These standards divide internal control structures into a number of elements, summarised as the control environment, information systems, and control procedures. Significant research exists as to auditors’ evaluations of internal controls. However, little work appears to consider the elements’ inter-actions and relative significance.This study attempts to gauge the relative importance external auditors assign to the three elements. 94 practicing auditors evaluated internal control structures in two fictitious companies, one with strong internal control elements throughout, the other with one of the three set at a lower reliability level.The results indicate auditors consider control environment the most important element of internal control. The effect of weakening this element was that auditors assessed all three elements and overall evaluation as less reliable. Varying the other two elements did not have such significant effects. The findings carry ramifications for the auditing profession, particularly in drafting auditing standards on risk assessment." @default.
- W3011521666 created "2020-03-23" @default.
- W3011521666 creator A5036055849 @default.
- W3011521666 creator A5045796454 @default.
- W3011521666 creator A5086988522 @default.
- W3011521666 date "2006-12-01" @default.
- W3011521666 modified "2023-10-16" @default.
- W3011521666 title "The Relative Effects of Elements of Internal Control on Auditors’ Evaluations of Internal Control" @default.
- W3011521666 hasPublicationYear "2006" @default.
- W3011521666 type Work @default.
- W3011521666 sameAs 3011521666 @default.
- W3011521666 citedByCount "0" @default.
- W3011521666 crossrefType "journal-article" @default.
- W3011521666 hasAuthorship W3011521666A5036055849 @default.
- W3011521666 hasAuthorship W3011521666A5045796454 @default.
- W3011521666 hasAuthorship W3011521666A5086988522 @default.
- W3011521666 hasConcept C111919701 @default.
- W3011521666 hasConcept C112930515 @default.
- W3011521666 hasConcept C121332964 @default.
- W3011521666 hasConcept C121955636 @default.
- W3011521666 hasConcept C144133560 @default.
- W3011521666 hasConcept C147007100 @default.
- W3011521666 hasConcept C154945302 @default.
- W3011521666 hasConcept C163258240 @default.
- W3011521666 hasConcept C170856484 @default.
- W3011521666 hasConcept C177264268 @default.
- W3011521666 hasConcept C198720655 @default.
- W3011521666 hasConcept C199360897 @default.
- W3011521666 hasConcept C199450454 @default.
- W3011521666 hasConcept C199521495 @default.
- W3011521666 hasConcept C27504089 @default.
- W3011521666 hasConcept C2775924081 @default.
- W3011521666 hasConcept C41008148 @default.
- W3011521666 hasConcept C43214815 @default.
- W3011521666 hasConcept C62520636 @default.
- W3011521666 hasConcept C98045186 @default.
- W3011521666 hasConceptScore W3011521666C111919701 @default.
- W3011521666 hasConceptScore W3011521666C112930515 @default.
- W3011521666 hasConceptScore W3011521666C121332964 @default.
- W3011521666 hasConceptScore W3011521666C121955636 @default.
- W3011521666 hasConceptScore W3011521666C144133560 @default.
- W3011521666 hasConceptScore W3011521666C147007100 @default.
- W3011521666 hasConceptScore W3011521666C154945302 @default.
- W3011521666 hasConceptScore W3011521666C163258240 @default.
- W3011521666 hasConceptScore W3011521666C170856484 @default.
- W3011521666 hasConceptScore W3011521666C177264268 @default.
- W3011521666 hasConceptScore W3011521666C198720655 @default.
- W3011521666 hasConceptScore W3011521666C199360897 @default.
- W3011521666 hasConceptScore W3011521666C199450454 @default.
- W3011521666 hasConceptScore W3011521666C199521495 @default.
- W3011521666 hasConceptScore W3011521666C27504089 @default.
- W3011521666 hasConceptScore W3011521666C2775924081 @default.
- W3011521666 hasConceptScore W3011521666C41008148 @default.
- W3011521666 hasConceptScore W3011521666C43214815 @default.
- W3011521666 hasConceptScore W3011521666C62520636 @default.
- W3011521666 hasConceptScore W3011521666C98045186 @default.
- W3011521666 hasLocation W30115216661 @default.
- W3011521666 hasOpenAccess W3011521666 @default.
- W3011521666 hasPrimaryLocation W30115216661 @default.
- W3011521666 hasRelatedWork W1544641365 @default.
- W3011521666 hasRelatedWork W1550166472 @default.
- W3011521666 hasRelatedWork W1551002580 @default.
- W3011521666 hasRelatedWork W1655303059 @default.
- W3011521666 hasRelatedWork W186987991 @default.
- W3011521666 hasRelatedWork W2044155759 @default.
- W3011521666 hasRelatedWork W2066000095 @default.
- W3011521666 hasRelatedWork W2093403299 @default.
- W3011521666 hasRelatedWork W2129193906 @default.
- W3011521666 hasRelatedWork W2135389197 @default.
- W3011521666 hasRelatedWork W2143324075 @default.
- W3011521666 hasRelatedWork W2284791481 @default.
- W3011521666 hasRelatedWork W2318936605 @default.
- W3011521666 hasRelatedWork W2320467859 @default.
- W3011521666 hasRelatedWork W2331009886 @default.
- W3011521666 hasRelatedWork W2353244811 @default.
- W3011521666 hasRelatedWork W2475266155 @default.
- W3011521666 hasRelatedWork W2965864759 @default.
- W3011521666 hasRelatedWork W3044435536 @default.
- W3011521666 hasRelatedWork W96424784 @default.
- W3011521666 isParatext "false" @default.
- W3011521666 isRetracted "false" @default.
- W3011521666 magId "3011521666" @default.
- W3011521666 workType "article" @default.