A Systems Theory Approach to the Internal Audit

Abstract

Describes how systems theory, and in particular “hard” and “soft” systems modelling, can provide a framework for the study of internal control and auditing inside organizations. Concludes that useful empirical research and case study work can be carried out using “hard” and “soft” systems modelling. Such research should make a positive contribution to the body of knowledge concerning the nature of the internal control and the practice of internal audit in organizations.

Citation

Adams, M.B. (1993), "A Systems Theory Approach to the Internal Audit", Managerial Auditing Journal, Vol. 8 No. 2. https://doi.org/10.1108/02686909310026413