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| Author: | Lloyd Bierstaker, J. Wright, A. |
| Title: | Does the adoption of a business risk audit approach change internal control documentation and testing practices? |
| Journal: | International Journal of Auditing
2004 : MAR, VOL. 8:1, p. 67-78 |
| Index terms: | Risk Auditing Internal control Documentation |
| Language: | eng |
| Abstract: | The results suggest that auditors use narratives significantly more often and rely on other formats significantly less than previously. In addition, results indicate that the primary reason auditors choose to rely on narratives is to enhance audit efficiency, and second, because the flexibility of this format works well with the new audit approach adopted. |
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