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Author:Borthick, A.F.
Curtis, M.B.
Sriram, R.S.
Title:Accelerating the acquisition of knowledge structure to improve performance in internal control reviews
Journal:Accounting, Organizations and Society
2006 : JUL/AUG, VOL. 31:4-5, p. 323-342
Index terms:financial statements
internal control
performance audits
knowledge
Language:eng
Abstract:It is demonstrated that knowledge structure (hereafter as: knw-str./knw-strs.) training is effective in imparting transaction flow and control objective knw-strs. and that knw-str. mediates the relationship btw. structure training and performance in internal control reviews.
SCIMA record nr: 265567
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