Do client-prepared internal control documentation and business process flowcharts help or hinder an auditor's ability to identify missing controls?

Auditing

Volumn 28, Issue 1, 2009, Pages 79-94

  Bierstaker, James Lloyd ^a   Hunton, James E ^b   Thibodeau, Jay C ^b  

^a VILLANOVA UNIVERSITY   (United States)

^b BENTLEY UNIVERSITY   (United States)

Author keywords

Business process flowcharts; Internal control design evaluation; Mental models; Sarbanes Oxley act of 2002

Indexed keywords

EID: 77249142280     PISSN: 02780380     EISSN: 15587991     Source Type: Journal    
DOI: 10.2308/aud.2009.28.1.79     Document Type: Article

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