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    The evolution of internal control 1949-1988

    Hay, David C.
    Abstract
    This thesis examined changes in the definition and concept of internal control over the period in which the definition published by the American Institute of Accountants in 1949 was in effect. Evolution of internal control took place under the influence of conflicting pressures: the desire of auditors to reduce their liability, and therefore to define their responsibilities narrowly; and a trend, influenced by a number of factors, towards evaluating the broad concept of control over an organization as a whole. Examining the evolution of internal control over this period provided an indication of the nature of change in auditing, and the pressures which induce change.... [Show full abstract]
    Keywords
    internal control; auditing; accounting history; professional accounting bodies; auditing research; control; management; accounting
    Date
    1990
    Type
    Thesis
    Access Rights
    Digital thesis can be viewed by current staff and students of Lincoln University only. Print copy available for reading in Lincoln University Library. May be available through inter-library loan.
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    • Department of Financial and Business Systems [450]
    • Theses and Dissertations with Restricted Access [1958]
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    https://hdl.handle.net/10182/2809
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