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| Author: | Krishnamoorthy, G. |
| Title: | A cascaded inference model for evaluation of the internal audit report |
| Journal: | Decision Sciences
2001 : SUMMER, VOL. 32:3, p. 499-520 |
| Index terms: | AUDITING EVALUATION INTERNAL AUDITING |
| Language: | eng |
| Abstract: | This paper provides a normative framework for how external auditors should evaluate internal audit (IA) work, with a view to assessing the risk of material misstatement. The central issue facing the external auditor when evaluating IA work is the reliability of IA work. |
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