search query: @author Ziegenfuss, D. / total: 4
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| Author: | Ziegenfuss, D. |
| Title: | The state of the art in internal auditing risk assessment techniques |
| Journal: | Managerial Auditing Journal (IAE)
1995 : VOL. 10:4, p. 3-11 |
| Index terms: | ART INTERNAL AUDITING RISK |
| Language: | eng |
| Abstract: | Explores the state of the art in intenal auditing risk assessment techniques by reviewing professional requirements as stated in Statement of Internal Auditing Standards (SIAS) No.9 and then examining and discussing currenlty available risk assessment techniques. Models explored in the study include the traditional risk assessment model and those by Wilson and Randon; Patton, Evans and Lewis; Boritz; and Siers and Blyskal. |
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