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

James Bierstaker; James Hunton; Jay Thibodeau

doi:10.2308/aud.2009.28.1.79

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

James Bierstaker, James Hunton, Jay Thibodeau

Research output: Contribution to journal › Article › Research › peer-review

Original language	English
Pages (from-to)	79 - 94
Number of pages	16
Journal	Auditing: A Journal of Practice and Theory
Volume	28
Issue number	1
DOIs	https://doi.org/10.2308/aud.2009.28.1.79
Publication status	Published - 2009
Externally published	Yes

Access to Document

10.2308/aud.2009.28.1.79

Cite this

@article{e8ee44cc4f6547a68305ad7a6a862ff7,

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

author = "James Bierstaker and James Hunton and Jay Thibodeau",

year = "2009",

doi = "10.2308/aud.2009.28.1.79",

language = "English",

volume = "28",

pages = "79 -- 94",

journal = "Auditing: A Journal of Practice and Theory",

issn = "0278-0380",