Management And Accounting Web

Internal Auditing and Internal Control Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Internal Auditing and Internal Control Main Page | Auditing Main Page

Abdel-Khalik, A. R., D. Snowball and J. H. Wragge. 1983. The effects of certain internal audit variables on the planning of external audit programs. The Accounting Review (April): 215-227. (JSTOR link).

Abdolmohammadi, M. J. 2012. Chief audit executives' assessment of internal auditor' performance attributes by professional rank and cultural cluster. Behavioral Research In Accounting 24(1): 1-23.

Abodolmohammadi, M. 2013. Correlates of co-sourcing/outsourcing of internal audit activities. Auditing: A Journal of Practice & Theory 32(3): 69-85.

Abdolmohammadi, M. J. and S. R. Boss. 2010. Factors associated with IT audits by the internal audit function. International Journal of Accounting Information Systems 11(3): 140-151.

Afterman, A. B. 2016. The tale of internal control over financial reporting and the SEC's "broken windows" policy. The CPA Journal (May): 60-61.

Aghili, S. 2009. A six sigma approach to internal audits. Strategic Finance (February): 38-43.

AICPA. 2009. Communicating Internal Control Related Matters in an Audit - Understanding SAS No. 115. AICPA.

AICPA. 2009. Guidance on Monitoring Internal Control Systems. AICPA.

AICPA. 2012. Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2) - AICPA Guide. AICPA.

Akresh, A. D. 2010. A risk model to opine on internal control. Accounting Horizons (March): 65-78.

Albrecht, W. S. and C. O. Albrecht. 2004. Fraud Examination and Prevention. South-Western Educational Publishing.

Albrecht, W. S. and D. J. Searcy. 2001. Top 10 reasons why fraud is increasing in the U.S. Strategic Finance (May): 58-61.

Albrecht, W. S., C. C. Albrecht and C. O. Albrecht. 2003. Forensic Accounting. South-Western Publishing.

Aldhizer, G. R. III. and A. Collins. 2014. Adapting neural networks for internal controls. Strategic Finance (July): 40-46.

Aldhizer, G. R. III and J. R. Bowles, Jr. 2011. Mitigating the growing threat to sensitive data: 21st century mobile devices. The CPA Journal (May): 58-63.

Aldhizer, G. R. III, P. E. Juras and D. R. Martin. 2008. Using automated identity and access management controls. The CPA Journal (September): 66-71.

Allen, J. R. 1977. The auditor's relationship to the development of data processing controls. Management Accounting (November): 39-42.

Altamuro, J. and A. Beatty. 2010. How does internal control regulation affect financial reporting? Journal of Accounting and Economics (February): 58-74.

Anders, S. B. 2016. Audit analytics. The CPA Journal (February): 64-65.

Anderson, M. O. 2013. Koss Corporation corporate governance, internal controls, and ethics: What went wrong? IMA Educational Case Journal 6(1): 1-4.

Anderson, P. L. 1949. Practical internal control - A case study in the motor carrier industry. N.A.C.A. Bulletin (February 1): 661-672.

Anderson, T. E. and J. A. Hunt. 1965. Operational control through sampling - An illustrative case. Management Accounting (November): 13-17.

Anderson, U. L. 1992. The new federal sentencing guidelines: Implications for the internal audit function. Internal Auditing 8(2): 71-77.

Anderson, U. L., M. H. Christ, K. M. Johnston and L. E. Rittenberg. 2012. A post-SOX examination of factors associated with the size of internal audit functions. Accounting Horizons (June): 167-191.

Archambeault, D. S., F. T. DeZoort and T. P. Holt. 2008. The need for an internal auditor report to external stakeholders to improve governance transparency. Accounting Horizons (December): 375-388.

Asare, S. K. and A. Wright. 2012. The effect of type of internal control report on users’ confidence in the accompanying financial statement audit report. Contemporary Accounting Research 29(1): 152-175.

Ashbaugh-Skaife, H., D. W. Collins and W. R. Kinney Jr. 2007. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics (September): 166-192.

Ashton, R. H. 1974. An experimental study of internal control judgments. Journal of Accounting Research (Spring): 143-157. (JSTOR link).

Atkisson, C. T. 1946. Significant contributions of modern internal auditing to management. The Accounting Review (April): 121-128. (JSTOR link).

Atwood, B., C. A. Raiborn and J. B. Butler. 2012. The illusion of internal controls. Strategic Finance (October): 30-37.

Avellanet, A. Wayne. 2003. Is what-you-see really what-you-got? Strategic Finance (September): 24-28. (Audit methodology).

Baber, W. R. 1985. A framework for making a class of internal accounting control decisions. Journal of Accounting Research (Spring): 360-369. (JSTOR link).

Bailey, A. D. Jr. 2014. Perspectives on the Public Company Accounting Oversight Board (PCAOB) 2004-2005. Accounting Horizons (December): 889-899.

Bailey, A. D. Jr., G. L. Duke, J. Gerlach, C. Ko, R. D. Meservy and A. B. Whinston. 1985. TICOM and the analysis of internal controls. The Accounting Review (April): 186-201. (JSTOR link).

Bainbridge, D. R. and J. W. Paul. 1986. Relating audit and internal control objectives: A missing step in specifying compliance tests. Journal of Accounting Education 4(2): 63-74.

Bakay, V. and S. Michel. 1984. Jackpot! Management Accounting (May): 26-36. (Casino accounting system).

Balsam, S., W. Jiang and B. Lu. 2014. Equity incentives and internal control weaknesses. Contemporary Accounting Research 31(1): 178-201.

Bame-Aldred, C. W., D. M. Brandon, W. F. Messier Jr., L. E. Rittenberg and C. M. Stefaniak. 2013. A summary of research on external auditor reliance on the internal audit function. Auditing: A Journal of Practice & Theory 32(Supplement 1): 251-286.

Banham, R. 2012. Where the money is, and the security isn't. CFO (January/February): 31-32.

Banks, I. D. 1977. Internal control of on-line and real-time computer systems. Management Accounting (June): 28-30.

Bardhan, I., S. Lin and S. Wu. 2015. The quality of internal control over financial reporting in family firms. Accounting Horizons (March): 41-60.

Barefield, R. M. 1975. The Impact of Audit Frequency on the Quality of Internal Control. Studies in Accounting Research (11). American Accounting Association.

Barnes, W. A. and M . C. Hill. 2011. End-user computing applications: I mplications for internal auditors and managers. The CPA Journal (July): 67-71.

Barra, R. A. 2010. The impact of internal controls and penalties on fraud. Journal of Information Systems (Spring): 1-21.

Bartlett, G. D., J. Kremin, K. K. Saunders and D. A. Wood. 2016. Attracting applications for in-house and outsourced internal audit positions: Views from external auditors. Accounting Horizons (March): 143-156.

Barua, A., C. M. Wheatley and Y. Yan. 2010. Internal control opinions and auditor resignations. Journal of Forensic & Investigative Accounting 2(2): 127-174.

Bates, R. E. 1970. Auditing the advanced computer systems. Management Accounting (June): 34-37.

Bauer, A. M. 2016. Tax avoidance and the implications of weak internal controls. Contemporary Accounting Research 33(2): 449-486.

Bazerman, M. H., G. Loewenstein and D. A. Moore. 2002. Why good accountants do bad audits. Harvard Business Review (November): 97-102. (Summary).

Beach, L. R. and J. R. Frederickson. 1989. Image theory: An alternative description of audit decisions. Accounting, Organizations and Society 14(1-2): 101-112.

Beasley, M. S., J. V. Carcello and D. R. Hermanson. 1999. Just say 'no'. Strategic Finance (May): 52-57. (The Committee of Sponsoring Organizations of the Treadway Commission or COSO study suggests control guidelines based on fraud cases).

Beasley, M. S., R. Clune and D. R. Hermanson. 2008. The impact of enterprise risk management on the internal audit function. Journal of Forensic Accounting 9(1): 1-20.

Bedard, J. 1989. Expertise in auditing: Myth or reality? Accounting, Organizations and Society 14(1-2): 113-131.

Ben-Chorin, O. and T . P. Hedley. 2011. Auditing and monitoring activities help uncover fraud and assess control effectiveness. The CPA Journal (June): 68-71.

Benaroch, M., A. Chernobai and J. Goldstein. 2012. An internal control perspective on the market value consequences of IT operational risk events. International Journal of Accounting Information Systems 13(4): 357-381.

Bennett, C. W. 1942. Internal control principles, practical adaptations, cases; Foreword. N.A.C.A. Bulletin (August 1): 1537-1566.

Bhattacharjee, S., M. J. Maletta and K. K. Moreno. 2016. The role of account subjectivity and risk of material misstatement on auditors' internal audit reliance judgments. Accounting Horizons (June): 225-238.

Bierstaker, J. L., J. E. Hunton and J. C. Thibodeau. 2009. Do client-prepared internal control documentation and business process flowcharts help or hinder an auditor's ability to identify missing controls? Auditing: A Journal of Practice & Theory 28(1): 79-94.

Birnberg, J. G. and Y. Zhang. 2011. When betrayal aversion meets loss aversion: The effects of changes in economic conditions on internal control system choices. Journal of Management Accounting Research (23): 169-187.

Bizarro, P. A. and A. Garcia. 2011. Using XBRL global ledger to enhance the audit trail and internal control. The CPA Journal (May): 64-71.

Blinn, M. M. 1977. Detecting management fraud: Putting one past the auditors? Management Accounting (May): 20-22.

Bloom, R., C. Luchs and M. Myring. 2009. What's ahead for internal auditors? Strategic Finance (September): 46-52.

Bodman, G. T. 1936. Internal auditing for a large oil company. N.A.C.A. Bulletin (April 1): 807-820.

Bodnar, G. 1975. Reliability modeling of internal control systems. The Accounting Review (October): 747-757. (JSTOR link).

Bodnar, G. H. 1999. Internets and intranets: Network accounting. Journal of Cost Management (November/December): 33-37.

Boland, C. M., S. N. Bronson and C. E. Hogan. 2015. Accelerated filing deadlines, internal controls, and financial statement quality: The case of originating misstatements. Accounting Horizons (September): 551-575.

Bolton, B., Q. Lian, K. Rupley and J. Zhao. 2016. Industry contagion effects of internal control material weakness disclosures. Advances in Accounting: Incorporating Advances in International Accounting (34): 27-40.

Boritz, J. E., L. Hayes and J. Lim. 2013. A content analysis of auditors' reports on IT internal control weaknesses: The comparative advantages of an automated approach to control weakness identification. International Journal of Accounting Information Systems 14(2): 138-163.

Borthick, A. F., G. P. Schneider and A. Vance. 2012. Using graphical representations of business processes in evaluating internal control. Issues In Accounting Education (February): 123-140.

Borthick, A. F., M. B. Curtis and R. S. Sriram. 2006. Accelerating the acquisition of knowledge structure to improve performance in internal control reviews. Accounting, Organizations and Society 31(4-5): 323-342.

Boyle, D. M., F. T. DeZoort and D. R. Hermanson. 2015. The effects of internal audit report type and reporting relationship on internal auditors' risk judgments. Accounting Horizons (September): 695-718.

Bradford, M., E. Z. Taylor and J. F. Brazel. 2010. Beyond compliance: The value of SOX. Strategic Finance (May): 48-53.

Brandon, D. M. 2010. External auditor evaluations of outsourced internal auditors. Auditing: A Journal of Practice & Theory 29(2): 159-173.

Bricault, G. A. and C. D. Marshall. 1946. Inventories and the internal auditor. N.A.C.A. Bulletin (November 15): 377-390.

Brink, V. Z. 1947. Teaching a course in internal auditing. The Accounting Review (October): 414-416. (JSTOR link).

Brink, V. Z. 1977. Foundations for Unlimited Horizons: The Institute of Internal Auditors 1941-1976. IIA.

Brody, R. G. 2012. External auditors' willingness to rely on the work of internal auditors: The influence of work style and barriers to cooperation. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 11-21.

Brown, C. E., J. A. Wong and A. A. Baldwin. 2007. A review and analysis of the existing research streams in continuous auditing. Journal of Emerging Technologies in Accounting (4): 1-28.

Brown, H. L. 1972. Auditing computer systems. Management Accounting (September): 23-26.

Brown, K. E. and J. Lim. 2012. The effect of internal control deficiencies on the usefulness of earnings in executive compensation. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 75-87.

Brown, P. R. 1983. Independent auditor judgment in the evaluation of internal audit functions. Journal of Accounting Research (Autumn): 444-455. (JSTOR link).

Brown, T. 2015. A primer on data security. The CPA Journal (May): 58-62.

Brummet, R. L. 1973. Total performance measurement. Management Accounting (November): 11-15.

Bryant, S., U. Murthy and P. Wheeler. 2009. The effects of cognitive style and feedback type on performance in an internal control task. Behavioral Research in Accounting 21(1): 37-58.

Buckley, J. W. 1966. Operational audits by public accountants. Abacus 2(2): 159-171.

Buckoff, T. A. and B. K. P. Kramer. 2005. Using Excel to ferret out fraud. Strategic Finance (April): 46-49.

Burnaby, P., M. Howe and B. W. Muehlmann. 2011. Detecting fraud in the organization: An internal audit perspective. Journal of Forensic & Investigative Accounting 3(1): 195-233.

Burns, D. C., J. W. Greenspan and C. Hartwell. 1994. The state of professionalism in internal auditing. The Accounting Historians Journal 21(2): 85-116. (JSTOR link).

Burt, I. 2016. An understanding of the differences between internal and external auditors in obtaining information about internal control weaknesses. Journal of Management Accounting Research 28(3): 83-99.

Burton, F. G., M. W. Starliper, S. L. Summers and D. A. Wood. 2015. The effects of using the internal audit function as a management training ground or as a consulting services provider in enhancing the recruitment of internal auditors. Accounting Horizons (March): 115-140.

Burton, F. G., S. A. Emett, C. A. Simon and D. A. Wood. 2012. Corporate managers' reliance on internal auditor recommendations. Auditing: A Journal of Practice & Theory 31(2): 151-166.

Burton, R. N. 2000. Discussion of information technology-related activities of internal auditors. Journal of Information Systems (Supplement): 57-60.

Butler, J. B. and C. A. Raiborn. 2010. Internal control: The lottery's ticket to success. Strategic Finance (September): 42-51.

Butt, J. L. and T. L. Campbell. 1989. The effects of information order and hypothesis-testing strategies on auditors' judgments. Accounting, Organizations and Society 14(5-6): 471-479.

Calderon, T. G., E. J. Conrad and L. Wang. 2012. Material internal control weakness reporting since the Sarbanes-Oxley Act. The CPA Journal (August): 20-25.

Calderon, T. G., H. Song and L. Wang. 2016. Audit deficiencies related to internal control. The CPA Journal (February): 32-40.

Campbell, A. 1994. Measuring auditors' reliance on internal auditors: A test of prior scales and a new proposal. Behavioral Research In Accounting (6): 110-120.

Campbell, G. K. and R. A. Lefler. Security alert. Harvard Business Review (July-August): 104-105.

Campbell, L., J. Butler and C. Raiborn. 2014. Minimizing fraud during a boom business cycle. Management Accounting Quarterly (Fall): 1-12. (Proper internal controls to protect against fraud). (Link).

Campbell, L. E. 1955. The responsibility of the internal auditor for procedures. The Accounting Review (January): 86-88. (JSTOR link).

Campfield, W. L. 1960. An approach to formulation of professional standards for internal auditors. The Accounting Review (July): 444-448. (JSTOR link).

Campfield, W. L. 1965. Professional status for internal auditors. The Accounting Review (July): 594-598. (JSTOR link).

Caplain, B. 2005. Jump-start success: How to set up a world-class internal audit function. Journal of Accountancy (February): 34-38.

Caplan, D. 1999. Internal controls and the detection of management fraud. Journal of Accounting Research (Spring): 101-117. (JSTOR link).

Cappelletti, L. 2009. Performing an internal control function to sustain SOC 404 and improve risk management: Evidence from Europe. Management Accounting Quarterly (Summer): 17-27.

Carasims, J. A. 1961. Using internal audit findings wisely. N.A.A. Bulletin (September): 26.

Carlow, A. and B. Johnson. 1984. Overcoming the mystique of EDP auditing. Management Accounting (August): 30-37.

Carlton, J. L. 1974. Security and computerized systems. Management Accounting (February): 33-36.

Carmichael, D. R. 1970. Behavioral hypotheses of internal control. The Accounting Review (April): 235-245. (JSTOR link).

Carpenter, T. D., J. L. Reimers and P. Z. Fretwell. 2011. Internal auditors' fraud judgments: The benefits of brainstorming in groups. Auditing: A Journal of Practice & Theory 30(3): 211-224.

Castelluccio, M. 2017. Technology workbook: Hacking hardware. Strategic Finance (May): 63-65.

Castelluccio, M. 2017. Technology workbook: The most notorious hacks of 2016. Strategic Finance (January): 55-56.

Cereola, S. J. and R. J. Cereola. 2011. Breach of data at TJX: An instructional case used to study COSO and COBIT, with a focus on computer controls, data security, and privacy legislation. Issues In Accounting Education (August): 521-545.

Certification in Control Self-Assessment Examination Prep Guide. 2004. South-Western Educational Publishing.

Chan, K. C., B. Farrell and P. Lee. 2008. Earnings management of firms reporting material internal control weaknesses under section 404 of the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory 27(2): 161-179.

Chandar, N. and M. H. Sanchez. 2013. SOX exemption and the true cost of internal controls in small companies: The case of Koss. Global Perspectives on Accounting Education (10): 91-102.

Chao, J. C. 1990. Interception controls of data communications systems. Journal of Information Systems (Spring): 69-80.

Charnes, A. and W. W. Cooper. 1980. Auditing and accounting for program efficiency and management efficiency in not-for-profit entities. Accounting, Organizations and Society 5(1): 87-107.

Charron, K. F. and D. J. Lowe. 2008. Skepticism and the management accountant: Insights for fraud detection. Management Accounting Quarterly (Winter): 9-15.

Chen, Y., A. L. Smith, J. Cao and W. Xia. 2014. Information technology capability, internal control effectiveness, and audit fees and delays. Journal of Information Systems (Fall): 149-180.

Chen, Y., J. D. Eshleman and J. S. Soileau. 2016. Board gender diversity and internal control weaknesses. Advances in Accounting: Incorporating Advances in International Accounting (33): 11-19.

Cheney, G. 1999. Cyberfraud and computer crime. Strategic Finance (November): 38-43.

Cheng, M., D. Dhaliwal and Y. Zhang. 2013. Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting? Journal of Accounting and Economics (July): 1-18.

Child, A. J. E. 1949. Case studies in internal auditing. The Accounting Review (April): 149-158. (JSTOR link).

Choi, J., S. Choi, C. E. Hogan and J. Lee. 2013. The effect of human resource investment in internal control on the disclosure of internal control weaknesses. Auditing: A Journal of Practice & Theory 32(4): 169-199.

Choo, F. 1989. Cognitive scripts in auditing and accounting behavior. Accounting, Organizations and Society 14(5-6): 481-493.

Chorafas, D. N. 2001. Implementing and Auditing the Internal Control System. St. Martin's Press.

Christ, M. H., A Masli, N. Y. Sharp and D. A. Wood. 2015. Rotational internal audit programs and financial reporting quality: Do compensating controls help? Accounting, Organizations and Society (44): 37-59.

Chui, L. and M. B. Curtis. 2010. Intrepreneurs and innovation. Strategic Finance (November): 49-53. (An intrepreneur is "someone who pursues entrepreneurial activities within a large corporation". Related to internal control monitoring).

Churchill, N. C. and W. W. Cooper. 1965. A field study of internal auditing. The Accounting Review (October): 767-781. (JSTOR link).

Churyk, T., C. Lee and B. D. Clinton. 2008. Can we detect fraud earlier? Strategic Finance (October): 50-54.

Clark, M. W., T. E. Gibbs and R. G. Schroeder. 1981. CPAs judge internal audit department objectivity. Management Accounting (February): 40-43.

Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing. Journal of Cost Management (September/October): 5-12. (Summary). (Internal auditing is mentioned several times in this paper as a good example of a cosourcing arrangement).

Coburn, W. B. 1966. An approach to management auditing. Management Accounting (March): 59-60.

Coe, M. J. 2005. Trust services: A better way to evaluate I.T. controls. Journal of Accountancy (March): 69-75.

Cornell, R. M., C. B. Johnson and W. C. Schwartz Jr. 2013. Influence of leadership positions on internal controls and reported fraud in religious organizations. Journal of Forensic & Investigative Accounting 5(1): 85-125.

Crawford, L. U. 1915. Defalcations. Journal of Accountancy (August): 112-121. ("A defalcation is defined as an abstraction of money by an officer or agent having it in trust, and a defaulter as one who fails to account for money entrusted to his care. A definition more closely approaching the legal phases of a defalcation would be: The conversion to one's own benefit, with fraudulent intent, of moneys or properties of another held in trust.").

Crockett, J. R. and T. E. McKee. 1988. A graphical approach to teaching the relationship between the evaluation of internal accounting controls and substantive audit testing. Journal of Accounting Education 6(1): 123-130.

Crusoe, J., G. Schmelzle, T. Buttross. 1999. Auditing JIT Implementations. Journal of Cost Management (December): 23-26. (Summary).

Cruttenden, P. S. 1960. How much data screening to minimize computer-detected errors? N.A.A. Bulletin (April): 85-89.

Cunningham, E. H. 1955. The need for college courses in internal auditing. The Accounting Review (January): 51-57. (JSTOR link).

Curtis, M. B. 2012. Discussion of 'The antecedents of the use of continuous auditing in the internal auditing context'. International Journal of Accounting Information Systems 13(3): 263-266.

Curtis, M. B. and A. F. Borthick. 1999. Evaluation of internal control from a control objective narrative. Journal of Information Systems (Spring): 63-81.

Cushing, B. E. 1974. A mathematical approach to the analysis and design of internal control systems. The Accounting Review (January): 24-41. (JSTOR link).

Cushing, B. E. 1975. A further note on the mathematical approach to internal control. The Accounting Review (January): 151-154. (JSTOR link).

D'Aquila, J. 2013. COSO's internal control - Integrated framework. The CPA Journal (October): 22-29.

D'Aquila, J. M. and R. Houmes. 2014. COSO's updated internal control and enterprise risk management frameworks. The CPA Journal (May): 54-59.

Davia, H. R., H. R. David and P. C. Coggins. 1991. Management Accountant's Guide to Fraud Discovery and Control. John Wiley & Sons.

Davidson, B. I., N. K. Desai and G. J. Gerard. 2013. The effect of continuous auditing on the relationship between internal audit sourcing and the external auditor's reliance on the internal audit function. Journal of Information Systems (Spring): 41-59.

Davidson, L. F., K. Raghunandan and J. Wrieden. 2009. SEC comment letters related to internal control disclosures. The CPA Journal (August): 34-37.

Davies, M. and A. Warman. 1998. Auditing performance indicators: The meteorological office case study. Journal of Cost Management (January/February): 43-48.

Davies. M. B. T. 1956. Objectives of internal auditing. The Accounting Review (April): 227-233. (JSTOR link).

Davis, C. E. and K. Lonborg. 1993. X-Oil Inc.: An instructional case in internal control for the payables cycle. Journal of Information Systems (Fall): 112-133.

Davis, J. R. 1977. EDP control means total control. Management Accounting (January): 41-44, 47.

Davis, J. S. and H. L. Pesch. 2013. Fraud dynamics and controls in organizations. Accounting, Organizations and Society 38(6-7): 469-483.

Desai, N. K., G. J. Gerald and A. Tripathy. 2011. Internal audit sourcing arrangements and reliance by external auditors. Auditing: A Journal of Practice & Theory 30(1): 149-171.

Desai, V., R. W. Roberts and R. Srivastava. 2010. An analytical model for external auditor evaluation of the internal audit function using belief functions. Contemporary Accounting Research 27(2): 537-575.

DeSimone, S. M. and M. Abdolmohammadi. 2016. Correlates of external quality assessment and improvement programs in internal auditing: A study of 68 countries. Journal of International Accounting Research 15(2): 53-77.

Devlin, G. W. 1975. Internal control is not optional. Management Accounting (August): 49-51.

Dezoort, F. T. 1998. An analysis of experience effects on audit committee members' oversight judgments. Accounting, Organizations and Society 23(1): 1-21.

Dietz, D. and H. Snyder. 2011. Assessing internal controls: Do management and staff agree? Management Accounting Quarterly (Winter): 35-40.

Dooley, D. E. 1965. Operational auditing and profit improvement. Management Accounting (October): 50-51.

Doty, E. A., A. Sen and S. C. Wang. 1989. Effect of internal controls in data base design. Journal of Information Systems (Spring): 70-91.

Doyle, J., W. Ge and S. McVay. 2007. Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics (September): 193-223.

Dragon, Y. T., F. Tian and H. Yan. 2015. Internal control quality and credit default swap spreads. Accounting Horizons (September): 603-629.

Driscoll, J. J. Jr. 1939. Internal auditing of banks. N.A.C.A. Bulletin (May 1): 1121-1138.

DuBrul, E. F. 1928. Unintentional falsification of accountants. N.A.C.A. Bulletin (May 15): 1035-1058.

Dull, R. 2014. What gets monitored gets detected. Journal of Accountancy (February): 32-34, 36-37.

Duncan, J. R. and M. Nixon. 1999. From watchdog to consultant. Strategic Finance (April): 42-47. (Internal auditors at KFC).

Dunn, C. L., G. J. Gerard and J. L. Worrell. 2003. Evaluation of network operating system security controls. Issues In Accounting Education (August): 291-306.

Dykxhoorn, H. J. and K. E. Sinning. 1982. Perceptions of auditor independence: Its perceived effect on the loan and investment decisions of German financial statement users. Accounting, Organizations and Society 7(4): 337-347.

Dzinkowski, R. 2004. Keeping pace with SOX 404: Internal control certification at Guidant Corporation. Strategic Finance (September): 46-50.

Dzinkowski, R. 2004. Surviving Sarbanes-Oxley and other accounting issues. Strategic Finance (February): 32-36.

Edström, A. and J. R. Galbraith. 1977. Transfer of managers as a coordination and control strategy in multinational organizations. Administrative Science Quarterly 22(2): 248-263. (JSTOR link).

Elsas, P. 2008. Response to discussions on “X-raying segregation of duties: Support to illuminate an enterprise's immunity to solo-fraud”. International Journal of Accounting Information Systems 9(2): 99-103.

Elsas, P. 2008. X-raying segregation of duties: Support to illuminate an enterprise's immunity to solo-fraud. International Journal of Accounting Information Systems 9(2): 82-93.

Ettredge, M. L. and R. P. Srivastava. 1999. Using digital analysis to enhance data integrity. Issues In Accounting Education (November): 675-690. ("Digital analysis is a method of analyzing the patterns of digits in a sample of numbers to determine if the sample is similar to a population of numbers.").

Evans, J. R. 1964. Operational auditing in practice. N.A.A. Bulletin (June): 16.

Fallon, D. F. 1968. Reliability cycle sampling for control of inventories. Management Accounting (October): 41-43.

Fanning, K. and M. D. Piercey. 2014. Internal auditors' use of interpersonal likability, arguments, and accounting information in a corporate governance setting. Accounting, Organizations and Society 39(8): 575-589.

Farkas, M. and R. Hirsch. 2017. The view from outside: How do attitudes and behavior of external auditors change when internal auditors don't detect significant problems? Strategic Finance (May): 56-62.

Farkas, M. and U. S. Murthy. 2014. Nonprofessional investors' perceptions of the incremental value of continuous auditing and continuous controls monitoring: An experimental investigation. International Journal of Accounting Information Systems 15(2): 102-121.

Farkas, M. J. and R. M. Hirsch. 2016. The effect of frequency and automation of internal control testing on external auditor reliance on the internal audit function. Journal of Information Systems (Spring): 21-40.

Farrow, J. 1987. Quality audits: An Invitation to management. Quality Progress (January):

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