Title

An analysis of consensus among auditors during internal control evaluations – Australian evidence

Date of this Version

1-1-2004

Document Type

Journal Article

Publication Details

Interim status: Citation only.

O’Leary, C., Iselin, E. R. & Sharma, D. S. (2004). An analysis of consensus among auditors during internal control evaluations – Australian evidence. Accounting research journal, 17(2), 174-191.

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2004 HERDC submission.

© Copyright Accounting Research Journal, 2004

Abstract

This study evaluates consensus among Australian auditors in performing internal control evaluations. It extends previous international studies by utilising sufficient cues to enable valid assessment, by including all elements of internal control structure concurrently, and by using appropriate subjects. Ninety-four practicing auditors, representing five firms, evaluated two internal control structures using their current firms' evaluation techniques and a structured model. Results yielded predominantly moderate to high levels of consensus, justifying confidence in the audit profession to act in a self-regulatory manner, as current standards and training appear to be achieving inter-professional agreement.

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This document has been peer reviewed.