Identifying the absence of effective internal controls : an alternative approach for internal control audits
Michael Werner, Nick Gehrke
| Year of publication: |
2019
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|---|---|
| Authors: | Werner, Michael ; Gehrke, Nick |
| Published in: |
Journal of information systems : a publication of the Accounting Information Systems Section of the American Accounting Associaton. - Sarasota, Fla. : [Verlag nicht ermittelbar], ISSN 0888-7985, ZDB-ID 1176427-2. - Vol. 33.2019, 2, p. 205-222
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| Subject: | auditing | internal control system | monitoring | compliance | data analysis | journal entry data | process mining | enterprise resource planning systems | exploratory factor analysis | indicators | Internes Kontrollsystem | Internal control | ERP-System | ERP system | Wirtschaftsprüfung | Financial audit | Interne Revision | Internal audit | Prozessmanagement | Business process management |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/isys-52112 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012129112