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Keywords: Control systems
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (1999) 14 (7): 339–350.
Published: 01 October 1999
... of the audit approach necessary to evaluate internal controls in EDI systems. Wu and Hahn’s approach is based on a broader control concept and uses a control‐complexity/control‐point orientation to evaluate organisations’ internal control systems in dynamic computerised environments. Findings based on data...
