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Keywords: business process analysis
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Journal Articles
Auditor Business Process Analysis and Linkages among Auditor Risk Judgments
Available to Purchase
AUDITING: A Journal of Practice & Theory (2013) 32 (3): 123–139.
Published: 01 August 2013
...Natalia Kochetova-Kozloski; Thomas M. Kozloski; William F. Messier, Jr. SUMMARY: This research note examines whether auditors “link” their entity-level risk assessments to their core business process risk assessments. For auditors who performed a business process analysis of the core business...
