This article aims to develop from the theoretical and practical point of view a methodology for the exercise of internal audit of compliance concerning the management of human resources of an entity from the fuzzy logic perspective. The reason for addressing this subject emerges from the great importance that human resource has it within an entity, regardless of its legal form, because its good...

The objective of this study is to increase our understanding of the manner in which auditors integrate information about management tone-at-the-top with other information when making audit planning decisions related to extent of substantive testing. Audit planning is an area that requires considerable professional judgment and involves the evaluation and integration of a wide range of informati...

Internal controls constitute a key concept in the auditing domain. In the audit risk assessment process, auditors evaluate a firm’s internal control system to provide reasonable assurance regarding the achievement of the entity’s objectives. The present work reflects upon the design of a domain-specific modelling language for internal controls modelling. It investigates the potentials of an ent...

One commonly used framework for developing and evaluating technology intensive information systems is CobiT. This framework was originally a benchmark of best control practices developed and maintained by the Information Technology Governance Institute, the umbrella organization to the Information Systems Audit and Control Association. We empirically examine the conceptual model that underlies ...