Evaluation of internal control: Are the judgements of external and internal auditors similar?

• 主要な著者: Haron, Hasnah, Zainuddin, Yuserrie, Ismail, Ishak
• フォーマット: 論文
• 言語: English
• 出版事項: Universiti Utara Malaysia 1999
• 主題: HF Commerce
• オンライン･アクセス: http://repo.uum.edu.my/798/1/Hasnah_Hj._Haron.pdf; http://repo.uum.edu.my/798/; http://ijms.uum.edu.my

Evaluation of the internal control system is a critical area in which the duties of internal and external auditors overlap. Internal auditors design and maintain internal controls which are evaluated, and often relied upon by external auditors. Both groups of professionals should be interested in an...