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Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls?
Bierstaker, James Lloyd, (2009)
Do client-prepared internal control documentation and business process flowcharts help or hinder an auditor's ability to identify missing controls?
The effect of format and experience on internal control evaluation
Lloyd Bierstaker, James, (2006)