The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs
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References listed on IDEAS
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- Du Jianguo & Rauf Ibrahim & Peter Lartey Yao & Rupa Jaladi Santosh & Amponsah Clinton Kwabena, 2019. "The Effectiveness of Internal Controls in Rural Community Banks: Evidence from Ghana," Business Management and Strategy, Macrothink Institute, vol. 10(1), pages 202-218, December.
- Dugan, Michael T. & Turner, Elizabeth H. & Thompson, Mark A. & Murray, Susan M., 2017. "Measuring the financial impact of environmental regulations on the trucking industry," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 152-158.
- Juan-PierrÃ© BRUWER & Houdini FOURIE & Tracy BECK, 2019. "Considering the Control Legacy-K (CLK) Framework to Serve as a Basis for a Measuring Instrument to Assess the Control Environment of Non-JSE Listed Business Entities," Expert Journal of Business and Management, Sprint Investify, vol. 7(2), pages 271-279.
- Juan-PierrÃ Bruwer, 2018. "Do Internal Control Activities Adversely Influence the Profitability and Solvency of South African SMMEs?," Journal of Economics and Behavioral Studies, AMH International, vol. 10(1), pages 49-58.
- Li, Chan & Raman, K.K. & Sun, Lili & Wu, Da, 2015. "The SOX 404 internal control audit: Key regulatory events," Research in Accounting Regulation, Elsevier, vol. 27(2), pages 160-164.
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KeywordsCOSO; Framework revision; Structured audit program;
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