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
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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。
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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.
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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.
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