Fundamental factors for assessing controls: a semantic analysisSchool of Business Discussion Papers
Date of this Version6-1-1992
Document TypeDiscussion Paper
AbstractThis paper reports a study designed to develop a measure of control effectiveness to evaluate controls in empirical research and practice. In particular, a psychometric measure of meaning, called a semantic differential [Osgood et al, 1971], is developed for the evaluation of computer controls. Functionality, strength and practicality are the three factors underlying auditor judgements. These factors resulted from a factor analysis of responses to the semantic differential instrument. A variety of uses are identified for this three factor measure of control effectiveness and include applications in audit research, audit education, and the practice of auditing.
Citation InformationRay McNamara and Keith Duncan. "Fundamental factors for assessing controls: a semantic analysis" (1992)
Available at: http://works.bepress.com/ray_mcnamara/5/