Research Opportunities in Internal Control Quality and Quality Assurance

This paper explores research opportunities in internal control quality assurance beginning with a definition of internal control and the demand for internal control quality and quality assurance. This is followed by a discussion of barriers to research, and concludes with research questions and tren...

Full description

Saved in:
Bibliographic Details
Published in:Auditing : a journal of practice and theory 2000-12, Vol.19 (s-1), p.83-90
Main Author: Kinney, William R. Jr
Format: Article
Language:English
Subjects:
Accounting
Audit risk
Auditing
Auditing procedures
Auditors
Compliance
Decision making
Efficiency
Employees
Financial reporting
Internal auditing
Internal controls
Investments
Management decisions
Objectives
Quality control
Research methodology
Suppliers
Trends
Citations: Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:This paper explores research opportunities in internal control quality assurance beginning with a definition of internal control and the demand for internal control quality and quality assurance. This is followed by a discussion of barriers to research, and concludes with research questions and trends for the future.
ISSN:0278-0380
1558-7991
DOI:10.2308/aud.2000.19.s-1.83