The impact of auditors creating flowcharts on auditors’ understanding of the flow of transactions and internal control evaluation
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DOI: 10.1108/maj-10-2023-4094
Abstract: Purpose Motivated by the importance of gaining an understanding of the flow of transactions when assessing the effectiveness of internal controls for Sarbanes–Oxley Act (SOX) compliance, concerns raised by the Public Company Accounting Oversight Board… read more here.
Keywords: internal control; understanding flow; control evaluation; flow transactions ... See more keywords