A Model of Auditors' Preliminary Evaluations of Internal Control from Audit Data.
利用一家会计师事务所的审计工作底稿数据，通过判别分析构建了描述审计师对内部控制初步评价判断的模型，该模型能正确预测约80%的个体判断，并揭示了特定控制活动对评价的影响。
Abstract ABSTRACT: In this study, sections of working papers from audits performed by one office of a public accounting firm were obtained and investigated. The working papers contained the Information documented from the preliminary evaluation of internal control over the accounts receivable/sales area. Data from the working papers were provided as Input, and discriminant analysis was used to construct a descriptive model of the auditor preliminary evaluation judgments. The model correctly predicted about 80 percent of the individual auditor judgments, which is significantly more accurate than a chance model, end the importance of the presence or absence of particular control activities on the auditors' evaluations was investigated from the model.