...Eun Hye Jo; Jung Wha Lee Purpose This study aims to investigate the impact of human resource investment in internal controls (hereinafter, IC personnel) on managers’ goodwill impairment decisions. Design/methodology/approach The authors use the ratio of IC personnel to the number of employees...

... (Rezaee et al., 2002 ; Vasarhelyi et al., 2004). In a traditional audit, manual internal control testing is periodically performed on samples of transactions. In a CCM environment, these practices are automated and occur at more frequent intervals (Alles et al., 2006a , 2006b...

...Conor O’Leary; Errol Iselin; Divesh Sharma Internal control evaluation is a critical component of the overall audit process, mandated by auditing standards worldwide. These standards divide internal control structures into a number of elements, summarised as the control environment, information...