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- Title
Assessing Internal Controls: Do Management and Staff Agree?
- Authors
Dietz, Donna; Snyder, Herbert
- Abstract
Over the past decade, the practice of control self-assessment (CSA) has emerged as a key diagnostic tool for evaluating internal controls. While CSA can be effective in pinpointing areas of concern, the costs of surveying large numbers of employees can be prohibitive. Research indicates that managers' perceptions of internal controls could be used as a proxy for all employees. But how reliable is this? The authors undertook an extensive study of five firms in different industries to find out.
- Subjects
UNITED States; CONTROL self-assessment (Auditing); PSYCHOLOGY of executives; EXECUTIVE ability (Management) testing; INSTITUTE of Internal Auditors; EMPLOYEE participation in management; MANAGEMENT audit; UNITED States. Sarbanes-Oxley Act of 2002
- Publication
Management Accounting Quarterly, 2011, Vol 12, Issue 2, p35
- ISSN
1528-5359
- Publication type
Article