Thumbnail Image

The evolution of internal control 1949-1988

Hay, David C.
Fields of Research
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.
Source DOI
Creative Commons Rights
Access Rights
Digital thesis can be viewed by current staff and students of Lincoln University only. If you are the author of this item, please contact us if you wish to discuss making the full text publicly available.