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Keywords: monitoring
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Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2018) 12 (2): A27–A35.
Published: 01 July 2018
... in Appendix A. Editor's note: Accepted by Lisa Milici Gaynor. March 2018 July 2018 2018 blockchain accounting profession misconduct state boards of accountancy monitoring AICPA NASBA A perennial challenge in the accounting profession is how to aggregate and share...
Includes: Supplementary data
Journal Articles
How Effective are Organizations' Internal Controls? Insights into Specific Internal Control Elements
Journal:
Current Issues in Auditing
Current Issues in Auditing (2012) 6 (1): A31–A50.
Published: 01 February 2012
... over financial reporting) in the Control Environment, Risk Assessment, and Monitoring components of the Committee of Sponsoring Organizations' ( COSO 1992a ) Internal Control—Integrated Framework. Although the respondents largely rate control strength as relatively high, we identify several...