Concepedia

Control Operating Effectiveness

Control Operating Effectiveness is the degree to which a control, as a procedural mechanism within an internal control system, functions as intended during the period under assessment to prevent or detect material misstatements in a timely manner.

10

Publications

221

Citations

38

Authors

13

Institutions

Publications per year

2017–2026

1

Parents

Publications

10

On the study of control effectiveness and computational efficiency of reduced Saint-Venant model in model predictive control of open channel flow

Min Xu, P. J. van Overloop, Nick van de Giesen · Advances in Water Resources · 2010 · 50 citations

, , +17

Simulation and analysis on control effectiveness of TRVs in district heating systems

Baoping Xu, Ang Huang, Lin Fu et al. · Energy and Buildings · 2010 · 33 citations

, , +13

Performance analysis of space heating smart control models for energy and control effectiveness in five different climate zones

Jonghoon Ahn, Dae Hun Chung, Soolyeon Cho · Building and Environment · 2017 · 28 citations

, , +17

Audit Partner Evaluation of Compensating Controls: A Focus on Design Effectiveness and Extent of Auditor Testing

Audrey A. Gramling, Ed O’Donnell, Scott D. Vandervelde · Auditing A Journal of Practice & Theory · 2010 · 27 citations

, , +16

Internal control under Sarbanes‐Oxley: a critical examination

James A. Tackett, Fran Wolf, Gregory A. Claypool · Managerial Auditing Journal · 2006 · 16 citations

, , +17

1–5 of 10

Authors

38

  1. AA
    Audrey A. Gramling

    Kennesaw State University, United States

    2 publications · 43 citations

    2

    h-index

  2. SD
    Scott D. Vandervelde

    University of South Carolina, United States

    2 publications · 43 citations

    2

    h-index

  3. KI
    Kensuke Inaba

    Kyoto University, Japan

    1 publications · 14 citations

    1

    h-index

  4. SA
    Stefano Azzali

    University of Parma, Italy

    1 publications · 13 citations

    1

    h-index

  5. YA
    Yousaf Ali

    Ghulam Ishaq Khan Institute of Engineering Sciences and Technology, Pakistan

    1 publications · 10 citations

    1

    h-index

1–5 of 38

Institutions

13

  1. Eurocontrol

    Paris, France

    1 h-index

    3 publications

    42 citations

  2. Korea Institute of Energy Research

    Daejeon, South Korea

    1 h-index

    1 publications

    28 citations

  3. China Tobacco

    Jinrongjie, China

    1 h-index

    1 publications

    33 citations

  4. University of Macerata

    Macerata, Italy

    1 h-index

    4 publications

    40 citations

  5. Delft University of Technology

    Delft, The Netherlands

    1 h-index

    3 publications

    150 citations

  6. Tohoku University

    Sendai, Japan

    1 h-index

    6 publications

    84 citations

  7. University of Parma

    Parma, Italy

    1 h-index

    3 publications

    39 citations

  8. Southern Illinois University Carbondale

    Carbondale, United States

    1 h-index

    3 publications

    48 citations

1–8 of 13

Venues

  1. Managerial Auditing Journal

    MAJ · 2 publications · 29 citations

    2

    h-index

  2. Accounting Horizons

    1 publications · 16 citations

    1

    h-index

  3. Auditing A Journal of Practice & Theory

    AJPT · 1 publications · 27 citations

    1

    h-index

  4. 1

    h-index

  5. Building and Environment

    1 publications · 28 citations

    1

    h-index

1–5