文档介绍：外文文献翻译
原文:
The effect of format andexperience on internal control evaluation
James Lloyd Bierstaker
Department of Accountancy, College merce and Finance,
Villanova University, Villanova, Pennsylvania, USA, and
Jay C. Thibodeau
Bentley College, Waltham, Massachusetts, USA
Abstract
Purpose – The purpose of this paper is to investigate whether the use of a questionnaire or a narrative documentation format will impact an auditor’s performance in identifying internal control design weaknesses.
Design/methodology/approach – A field experiment approach with a sample of 73 auditors of varying experience.
Findings – It is found that auditors pleted an internal control questionnaire (ICQ) correctly identified more internal control design weaknesses than auditors who prepared a narrative. Internal control evaluation experience moderated this effect. The results imply that the questionnaire documentation format stimulates an auditor’s existing internal control knowledge, thereby enhancing performance when identifying internal control design weaknesses.
Practical implications – These findings suggest that there are important benefits to auditors that may be lost if they choose not to use questionnaires for internal control evaluation. These findings have important implications for practitioners and standard setters, who appear to be gravitating away from the use of standardized