Research in Internal Control Evaluation.

Evaluation of internal accounting controls is divided into a series of activities: documentation and learning, evaluation, and reevaluation. Research in each of these activity areas is categorized as a description of practice or as theory building/testing. Additionally, a number of research technologies are described. Research addressing internal control issues has been plentiful and has shown progress toward building a cohesive body of research. However, many opportunities for further research exist. This review describes some of them.