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Toward modeling constructs for audit risk assessment: reflections on internal controls modeling
Modellierung betrieblicher Informationssysteme (MobIS 2010). Modellgestütztes Management
Auditors face a number of challenges when performing audit risk assessment. To cope with these challenges, methods are required that purposefully reduce the complexity inherent to internal control systems and that facilitate communication about internal control matters among groups of stakeholders with differing perspectives ...