Concepedia

Internal Control Documentation

Internal Control Documentation is a formal record of the design and operation of internal controls within an organization, systematically prepared and maintained to provide evidence of control activities and their intended functioning for purposes of audit evaluation and compliance assessment.

63

Publications

2.7K

Citations

127

Authors

74

Institutions

Publications per year

2017–2026

21

Parents

Publications

63

The discovery and reporting of internal control deficiencies prior to SOX-mandated audits

Hollis Ashbaugh-Skaife, Daniel W. Collins, William R. Kinney · Journal of Accounting and Economics · 2006 · 842 citations

, , +12

The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits

Hollis Ashbaugh Skaife, Daniel W. Collins, William R. Kinney · SSRN Electronic Journal · 2006 · 262 citations · Full text

, , +12

Firm Characteristics and Voluntary Management Reports on Internal Control

Scott N. Bronson, Joseph V. Carcello, K. Raghunandan · Auditing A Journal of Practice & Theory · 2006 · 100 citations

, , +17

Financial policy, internal control, and performance Sealed Air Corporation's leveraged special dividend

Karen H. Wruck · Journal of Financial Economics · 1994 · 86 citations

, , +15

A content analysis of auditors' reports on IT internal control weaknesses: The comparative advantages of an automated approach to control weakness identification

J. Efrim Boritz, Louise Hayes, Jee‐Hae Lim · International Journal of Accounting Information Systems · 2012 · 62 citations

, , +17

1–5 of 63

Authors

127

  1. AF
    A. Faye Borthick

    Georgia State University, United States

    4 publications · 100 citations

    4

    h-index

  2. JL
    James L. Bierstaker

    Villanova University, United States

    4 publications · 98 citations

    4

    h-index

  3. GK
    Guzaliya Klychova

    Kazan State Agrarian University, Russia

    4 publications · 54 citations

    4

    h-index

  4. AD
    Angelina Dyatlova

    Kazan State Agrarian University, Russia

    3 publications · 43 citations

    3

    h-index

  5. UH
    Udi Hoitash

    Bentley University, United States

    2 publications · 52 citations

    2

    h-index

1–5 of 127

Institutions

74

  1. Kazan State Agrarian University

    Kazan’, Russia

    4 h-index

    10 publications

    138 citations

  2. University of Tennessee at Knoxville

    Knoxville, United States

    3 h-index

    3 publications

    131 citations

  3. Universiti Teknologi MARA

    Shah Alam, Malaysia

    3 h-index

    8 publications

    271 citations

  4. Georgia State University

    Atlanta, United States

    3 h-index

    4 publications

    117 citations

  5. Bentley University

    Waltham, United States

    3 h-index

    5 publications

    115 citations

  6. Villanova University

    Radnor, United States

    3 h-index

    3 publications

    80 citations

  7. University of Waterloo

    Waterloo, Canada

    2 h-index

    6 publications

    261 citations

  8. Izhevsk State Agricultural Academy

    Izhevsk, Russia

    2 h-index

    3 publications

    35 citations

1–8 of 74

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 361 citations

    5

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 4 publications · 208 citations

    4

    h-index

  3. Managerial Auditing Journal

    MAJ · 4 publications · 68 citations

    4

    h-index

  4. Research in Accounting Regulation

    3 publications · 87 citations

    3

    h-index

  5. Issues in Accounting Education

    3 publications · 61 citations

    3

    h-index

1–5