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| Author: | Adams, M. |
| Title: | A systems theory approach to the internal audit. |
| Journal: | Managerial Auditing Journal (IAE)
1993 : VOL. 8:2, p. 3-8 |
| Index terms: | INTERNAL CONTROL INTERNAL AUDITING CONTROL MODELS SYSTEMS THEORY |
| Language: | eng |
| Abstract: | The article explores the possibilities offered by systems theory and, in particular, "hard" and "soft" systems modelling for representing internal control situations and the internal auditing function in organizations. Open social systems are contrasted to closed systems. The control function is represented by the cybernetic model. A comparison of "hard" and "soft" systems modelling and a systems theory framework for the study of internal control and internal audit are represented in the tables. The soft system modelling emphasis on "involving people" is recognized as important in the internal auditing discipline. A great scope of applying soft systems modelling techniques to internal auditing practice is shown in the study. |
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