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Keywords: ACL
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Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2016) 30 (1): 21–40.
Published: 01 March 2016
... on the IAF's work. Using a two-stage experiment, we investigate how the implementation of three different internal control testing remediation strategies (akin to CCM, ACL, and periodic manual testing), which vary in their automation and frequency, affect external auditors' perceptions of IAF strength...
