Practical flowcharts approach

The assessment of a control risk is a difficult task which has to be learned over the years. Experience is a good teacher in this respect. So, education guided by experience may be expected to be fruitful. The purpose of this paper is to develop practical flowcharts (PFs) to assist in educating the novices the assessment of control risk and to present the results of validation of PFs approach in classroom.

18p vimadrid2711 18-12-2019 12 1   Download