A literature review on internal control system evaluation: achievements and future research directions

Author/s Rita Lamboglia
Publishing Year 2011 Issue 2011/2 Language Italian
Pages 27 P. 105-131 File size 717 KB
DOI 10.3280/MACO2011-002006
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This study reviews the literature on internal control system evaluation in order to describe the present achievements and to identify the most promising directions for future research. The paper examines Italian books and articles published in national and international database between the years 1991 and 2010. The analysis reveals that the studies on internal control system evaluation can be classified in three main areas. The first area examines the impact that the subjective variables have on the internal control system evaluation; the second focuses on the evaluation process; the third studies the disclosures of internal control system evaluation. The study concludes with a critique of previous studies and directions for future research.

Keywords: Internal control, control governance, control environment

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Rita Lamboglia, Un’analisi della letteratura sulla valutazione del sistema di controllo interno: stato dell’arte e prospettive future in "MANAGEMENT CONTROL" 2/2011, pp 105-131, DOI: 10.3280/MACO2011-002006