Research Question

Word limit (150-200) Cite 2 High ranked Journal Article

Auditors do not have statutory legal obligations to report on internal control within the entity. Moreover, issues relating to internal controls brought to the attention of management by the auditor are almost never addressed, and are recycled through to the auditors report to management in the next financial period. It is fair therefore to say that tests of controls are an unnecessary burden on audit firms which should be abandoned from the audit programme. Discuss/debate