An Analysis of Consensus Among Auditors During Internal Control Evaluations – Australian Evidence

O'Leary, Conor, Iselin, Errol, & Sharma, Divesh (2004) An Analysis of Consensus Among Auditors During Internal Control Evaluations – Australian Evidence. Accounting Research Journal, 16(2), pp. 174-191.


This study evaluates consensus among Australian auditors in performing internal control evaluations. It extends previous international studies by utilising sufficient cues to enable valid assessment, by including all elements of internal control structure concurrently, and by using appropriate subjects.

Ninety-four practicing auditors, representing five firms, evaluated two internal control structures using their current firms’ evaluation techniques and a structured model. Results yielded predominantly moderate to high levels of consensus, justifying confidence in the audit profession to act in a self-regulatory manner, as current standards and training appear to be achieving inter-professional agreement.

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ID Code: 4910
Item Type: Journal Article
Refereed: Yes
Additional URLs:
Keywords: Analysis, Consensus Auditors Internal Control Evaluations Australian Evidence
ISSN: 1030-9616
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2004 QUT, School of Accountancy
Copyright Statement: Reproduced in accordance with the copyright policy of the publisher.
Deposited On: 31 Aug 2006 00:00
Last Modified: 29 Feb 2012 13:06

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