TY  - JOUR
AB  - 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.
VL  - 8
IS  - 2
SN  - 0268-6902
DO  - 10.1108/02686909310026413
UR  - https://doi.org/10.1108/02686909310026413
AU  - Adams Michael B.
PY  - 1993
Y1  - 1993/01/01
TI  - A Systems Theory Approach to the Internal Audit
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
Y2  - 2024/04/20
ER  -