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A note on the neutrality of internal control systems in audit practice

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  • JANE HAM
  • DONNA LOSELL
  • WALLY SMIELIAUSKAS

Abstract

. The purpose of this note is to provide empirical evidence concerning the assumption of internal controls neutrality, with respect to compliance testing, using either monetary unit sampling or physical unit selection. The results do not support the neutrality assumption. Thus, an amendment of the present professional guidelines for auditors regarding compliance testing may be warranted. Résumé. L'objectif de cette note est de fournir une évidence empirique relative à l'hypothèse de neutralité des contrôles internes en rapport avec les tests de conformité, en utilisant soit le sondage des unités monétaires ou le sondage des unités physiques. Les résultats n'appuient pas l'hypothèse de neutralité. Alors, un amendement aux guides professionnels actuels pour les vérificateurs est justifié dans le cas des tests de conformité.

Suggested Citation

  • Jane Ham & Donna Losell & Wally Smieliauskas, 1986. "A note on the neutrality of internal control systems in audit practice," Contemporary Accounting Research, John Wiley & Sons, vol. 2(2), pages 311-317, March.
    • Handle: RePEc:wly:coacre:v:2:y:1986:i:2:p:311-317
    DOI: 10.1111/j.1911-3846.1986.tb00621.x
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