A Comparison of Judgement, Skills, and Prompting Effects Between Auditors and Systems Analysts
研究审计师是否具备系统开发中评估内部控制的特殊技能，并比较回忆与识别对识别控制弱点和措施的影响，发现两组间无一致差异，但提示效应显著。
Arguments have been made supporting internal auditor involvement in the systems development process—arguments based primarily on the differential skills that auditors are thought to possess in the evaluation of internal controls. This study investigates whether internal auditors possess such skills. A second objective is to investigate the impact of recall versus recognition in the identification of control weaknesses and control measures. Two major findings are reported. First, no consistent between group differences in different aspects of internal control evaluation were found. Second, a significant prompting effect was shown across all three respondent groups.