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Keywords: internal auditor
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Journal Articles
Journal Articles
Journal of Information Systems (2016) 30 (1): 21–40.
Published: 01 March 2016
... on a weekly basis (akin to Audit Command Language [ACL]), and manual controls testing conducted by internal auditors on a weekly basis. Using experienced external auditors in a two-stage experimental design, we find that external auditors' perceptions of work performance, objectivity, and competence...
Journal Articles