{"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}
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.
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.