Show simple item record

dc.contributor.authorHay, David C.en
dc.date.accessioned2010-11-17T23:57:44Z
dc.date.issued1990en
dc.identifier.urihttps://hdl.handle.net/10182/2809
dc.description.abstractThis 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.en
dc.language.isoenen
dc.publisherLincoln Universityen
dc.subjectinternal controlen
dc.subjectauditingen
dc.subjectaccounting historyen
dc.subjectprofessional accounting bodiesen
dc.subjectauditing researchen
dc.subjectcontrolen
dc.subjectmanagementen
dc.subjectaccountingen
dc.titleThe evolution of internal control 1949-1988en
dc.typeThesis
thesis.degree.grantorLincoln Universityen
thesis.degree.levelMastersen
thesis.degree.nameMaster of Commerce and Managementen
lu.contributor.unitLincoln Universityen
dc.rights.accessRightsDigital thesis can be viewed by current staff and students of Lincoln University only. Print copy available for reading in Lincoln University Library. en
pubs.organisational-group/LU
pubs.publication-statusPublisheden


Files in this item

Default Thumbnail

This item appears in the following Collection(s)

Show simple item record