在重复的内部审计工作中报告控制缺陷†。

IF 1.6 Q3 BUSINESS, FINANCE Accounting Perspectives Pub Date : 2024-03-07 DOI:10.1111/1911-3838.12360
Michael Favere-Marchesi
{"title":"在重复的内部审计工作中报告控制缺陷†。","authors":"Michael Favere-Marchesi","doi":"10.1111/1911-3838.12360","DOIUrl":null,"url":null,"abstract":"This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company management. The study varies whether the deficiency is an operational control or an internal control over financial reporting and who identified but failed to report the deficiency last year (either the participant, the participant's colleague whom they like and admire or a colleague whom they neither like nor dislike). The results show that internal auditors are less likely to report an operational deficiency (versus a financial reporting deficiency) in the current year that was not reported last year. Further, internal auditors are less likely to report a control deficiency in the current year when they themselves or a colleague they like and admire (versus a colleague they feel neutral about) failed to report it last year.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"22 1","pages":""},"PeriodicalIF":1.6000,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"REPORTING CONTROL DEFICIENCIES IN REPEAT INTERNAL AUDIT ENGAGEMENTS†\",\"authors\":\"Michael Favere-Marchesi\",\"doi\":\"10.1111/1911-3838.12360\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company management. The study varies whether the deficiency is an operational control or an internal control over financial reporting and who identified but failed to report the deficiency last year (either the participant, the participant's colleague whom they like and admire or a colleague whom they neither like nor dislike). The results show that internal auditors are less likely to report an operational deficiency (versus a financial reporting deficiency) in the current year that was not reported last year. Further, internal auditors are less likely to report a control deficiency in the current year when they themselves or a colleague they like and admire (versus a colleague they feel neutral about) failed to report it last year.\",\"PeriodicalId\":43435,\"journal\":{\"name\":\"Accounting Perspectives\",\"volume\":\"22 1\",\"pages\":\"\"},\"PeriodicalIF\":1.6000,\"publicationDate\":\"2024-03-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting Perspectives\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1111/1911-3838.12360\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Perspectives","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1111/1911-3838.12360","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

摘要

本研究探讨了重复内部审计工作中控制缺陷的报告问题。研究人员向经验丰富的内部审计师提出了一个假设案例,询问他们报告去年发现但 "由于疏忽 "未向公司管理层报告的内部控制缺陷的可能性。这项研究对缺陷是业务控制还是财务报告内部控制以及去年发现但未报告缺陷的人员(参与者、参与者喜欢并钦佩的同事或参与者既不喜欢也不讨厌的同事)进行了不同的调查。结果显示,内部审计师在本年度报告去年未报告的运营缺陷(相对于财务报告缺陷)的可能性较低。此外,如果内部审计师本人或他们喜欢和钦佩的同事(而不是他们对其持中立态度的同事)在去年没有报告控制缺陷,那么他们在本年度报告该缺陷的可能性也会降低。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
REPORTING CONTROL DEFICIENCIES IN REPEAT INTERNAL AUDIT ENGAGEMENTS†
This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company management. The study varies whether the deficiency is an operational control or an internal control over financial reporting and who identified but failed to report the deficiency last year (either the participant, the participant's colleague whom they like and admire or a colleague whom they neither like nor dislike). The results show that internal auditors are less likely to report an operational deficiency (versus a financial reporting deficiency) in the current year that was not reported last year. Further, internal auditors are less likely to report a control deficiency in the current year when they themselves or a colleague they like and admire (versus a colleague they feel neutral about) failed to report it last year.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
期刊最新文献
Issue Information Financial Reporting & Assurance Standards (FRAS) Canada Corner The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States* An Exploration of Technological Innovations in the Audit Industry: Disruption Theory Applied to a Regulated Industry* Issue Information
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1