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Article
An analysis of consensus among auditors during internal control evaluations – Australian evidence
Bond Business School Publications
  • Conor O'Leary
  • Errol Iselin, Bond University
  • Divesh Sharma
Date of this Version
1-1-2004
Document Type
Journal Article
Publication Details
Interim status: Citation only.

O’Leary, C., Iselin, E. R. & Sharma, D. S. (2004). An analysis of consensus among auditors during internal control evaluations – Australian evidence. Accounting research journal, 17(2), 174-191.

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2004 HERDC submission.

© Copyright Accounting Research Journal, 2004
Disciplines
Abstract
This study evaluates consensus among Australian auditors in performing internal control evaluations. It extends previous international studies by utilising sufficient cues to enable valid assessment, by including all elements of internal control structure concurrently, and by using appropriate subjects. Ninety-four practicing auditors, representing five firms, evaluated two internal control structures using their current firms' evaluation techniques and a structured model. Results yielded predominantly moderate to high levels of consensus, justifying confidence in the audit profession to act in a self-regulatory manner, as current standards and training appear to be achieving inter-professional agreement.
Citation Information
Conor O'Leary, Errol Iselin and Divesh Sharma. "An analysis of consensus among auditors during internal control evaluations – Australian evidence" (2004)
Available at: http://works.bepress.com/divesh_sharma/4/