An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment
نویسندگان
چکیده
منابع مشابه
An Evidential Reasoning Approach to Sarbanes-Oxley Mandated Internal Control Risk Assessment
In response to the enactment of the Sarbanes-Oxley Act 2002 and of the release of the Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5, this study develops a risk-based evidential reasoning approach for assessing the effectiveness of internal controls over financial reporting (ICoFR). This approach provides a structured methodology for assessing the effectiveness of ICo...
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ژورنال
عنوان ژورنال: International Journal of Accounting Information Systems
سال: 2009
ISSN: 1467-0895
DOI: 10.1016/j.accinf.2008.10.003