What Determines Internal Control Weakness? An Empirical Analysis of State-owned Enterprises Audited by State Audit Agency
A material weakness in internal control is defined as a significant deficiency, or combination of significant deficiencies, that result in more than a remote likelihood that a material misstatement of the annual or interim financial statement will not be prevented or detected. Section 404 of the Sar...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Sebelas Maret
2017-02-01
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| Series: | Jurnal Akuntansi dan Bisnis |
| Online Access: | https://jab.fe.uns.ac.id/index.php/jab/article/view/84 |