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| Author: | Maijoor, S. |
| Title: | The internal control explosion |
| Journal: | International Journal of Auditing
2000 : MAR,VOL. 4:1, p. 101-109 |
| Index terms: | Agency theory Auditing Internal control |
| Language: | eng |
| Abstract: | Auditing has shifted from auditing outcomes to auditing systems, and internal control has become the subject of public policy debates on the regulation of corporate governance and the regulation of auditing. |
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