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- Title
INTERNAL CONTROL: HOW IT EVOLVED IN FOUR ENGLISH-SPEAKING COUNTRIES.
- Abstract
The concept of internal control in auditing standards has varied in the postwar era over time and geographically. There are, however, a number of similarities in the events that shaped professional statements concerned with internal control in the United States, Great Britain, Australia, and New Zealand. The evolution of internal control has been influenced by increasing public expectations of auditing standards. Another influence was a trend in the evolution of management control concepts toward recognizing a broader range of influences on the control of organizations. These trends have been opposed by auditors, who wished to avoid increasing their responsibilities.
- Publication
Accounting Historians Journal, 1993, Vol 20, Issue 1, p79
- ISSN
0148-4184
- Publication type
Article
- DOI
10.2308/0148-4184.20.1.79