Internal Controls Oversight

Internal Controls Oversight is a managerial governance mechanism that systematically monitors, evaluates, and ensures the effectiveness and integrity of an organization’s internal control systems to mitigate operational, financial, and compliance risks.

Publications

1.4K

Citations

126

Authors

Institutions

Publications per year

2017–2026

Parents

Duty Of Oversight

Publications

Serving Two Masters: The Association between Audit Committee Internal Audit Oversight and Internal Audit Activities

Lawrence J. Abbott, Susan W. Parker, Gary F. Peters · Accounting Horizons · 2010 · 206 citations

Business, Accountancy, Administrative Discretion +13

Control and accountability in supply chain management: Evidence from a South African metropolitan municipality

Modeni M. Sibanda, Beauty Zindi, Tafadzwa Clementine Maramura · Cogent Business & Management · 2020 · 77 citations · Full text

Management, Public Administration, Supply Chain Management +17

Taming Compliance with Sarbanes-Oxley Internal Controls Using Database Technology

Rakesh Agrawal, Cassidy Johnson, Jerry Kiernan et al. · 2006 · 75 citations

Business, Accountancy, Accounting +15

Do We Really Want Blockchain-Based Accounting? Decentralized Consensus as Enabler of Management Override of Internal Controls

Nadine Rückeshäuser · WIRTSCHAFTSINFORMATIK · 2017 · 66 citations

Business, Accountancy, Accounting +14

Supporting managers' internal control evaluations: an expert system and experimental results

Chuleeporn Changchit, Clyde W. Holsapple, Donald L. Madden · Decision Support Systems · 2001 · 48 citations

Business, Organizational Behavior, Decision Support Systems +13

1–5 of 47

Authors

126

NO
Normah Omar
Universiti Teknologi MARA, Malaysia
2 publications · 54 citations
2
h-index
TP
Thomas P. Kelley
1 publications · 10 citations
1
h-index
CW
Clifford W. Smith
University of Rochester, United States
1 publications · 38 citations
1
h-index
CC
Carolyn Cordery
Victoria University of Wellington, New Zealand
1 publications · 11 citations
1
h-index
VG
Victoria Gorman
Total (France), France
1 publications · 12 citations
1
h-index

1–5 of 126

Institutions

1–8 of 55

Venues

Communications of the Association for Information Systems
CAIS · 2 publications · 50 citations
2
h-index
Sustainability
2 publications · 62 citations
2
h-index
Issues in Accounting Education
2 publications · 37 citations
2
h-index
International Journal of Accounting Information Systems
2 publications · 32 citations
2
h-index
Auditing A Journal of Practice & Theory
AJPT · 2 publications · 64 citations
2
h-index

1–5