FAR Practice Note - Internal controls
Authors
Prof. dr. Jean Bédard
Jean Bédard is professor at Laval University in Québec City.
His research covers various audit subject matters and research methods; spanning, for example, auditor expertise, audit committees and corporate governance, internal control systems, professional ethics, regulation of the accounting profession, auditor judgment, and auditor report, employing experimentation, interviewing, field work, and empirical archival methods.
Dr. Annelies Renders
Associate Professor Accounting & Information Management, School of Business and Economics
Prof. dr. Mieke Jans
Assistent Professor at Hasselt University
Dr. Caren Schelleman
Caren
Schelleman is an assistant professor at the Department of Accounting and
Information Management at Maastricht University School of Business and
Economics. She has also been a visiting professor at the University of
Auckland, New Zealand. Caren coordinates and teaches courses on internal
control and auditing at both undergraduate and graduate levels. She has
presented papers at Annual Congresses of the European Accounting Association,
Midyear Meetings of the Audit Section of the American Accounting Association,
the International Symposium on Audit Research, conferences of the European
Auditing Research Network, and at several workshops and seminars in Europe and
the US. Her
research interests include auditing, assurance services, internal control, and
corporate governance, both from an economic and a behavioral point of view.
Dr. Mathijs van Peteghem
Assistant Professor at Maastricht University & Doctoral researcher KU Leuven
Drs. Lei Zou
Ph.D. Candidate Acounting & Information Management, School of Business and Economics, Maastricht University