Research in Internal Control Evaluation.
将内部会计控制评价分为文档与学习、评价和再评价活动，综述各领域的研究现状，指出未来研究方向。
Abstract Evaluation of internal accounting controls is divided into a series of activities: documentation and learning, evaluation, and reevaluation. Research in each of these activity areas is categorized as a description of practice or as theory building/testing. Additionally, a number of research technologies are described. Research addressing internal control issues has been plentiful and has shown progress toward building a cohesive body of research. However, many opportunities for further research exist. This review describes some of them.