search query: @indexterm COMPARATIVE RESEARCH / total: 215
reference: 160 / 215
| Author: | Ratliff, R. L. Jenson, R. L. Flagg, J. C. |
| Title: | An empirical comparison of internal and external audit supervision. |
| Journal: | Managerial Auditing Journal (IAE)
1993 : VOL. 8:2, p. 9-16 |
| Index terms: | AUDITING INTERNAL AUDITING COMPARATIVE RESEARCH NEW ZEALAND SUPERVISION |
| Language: | eng |
| Abstract: | How should audits be managed and audit teams supervised? What common devices are used to supervise audit projects for both external and internal audit? The study seeks answers to these questions, empirically examining which audit supervisory techniques are practiced on external and internal audits and comparing the relative degree of supervisory control exercised over external audits with that of internal audits and variability of supervisory control within each classification. The findings show that greater variability exists in the number of audit supervisory techniques used on the internal audit than on external audits. External audit are more closely supervised than internal audits. The study used a questionnaire design. |
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