What question did this study set out to answer?

This study aims to understand how often auditors fail to detect deviations from control procedures in internal audits.

Auditor Detection Rates in an Internal Control Test.

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Investigating auditor detection of deviations in internal control tests, revealing significant risks.

This study aims to understand how often auditors fail to detect deviations from control procedures in internal audits.
Conducted tests with 25 audit staff members from four Big Eight accounting firms.
Evaluated detection rates of different types of deviations from control procedures.
Analyzed the implications of nonsampling risks on audit assessments.
A significant percentage of deviations were undetected after control tests, increasing overall audit risk.
Certain types of deviations from control procedures were detected more frequently than others.
Findings challenge the assumption of the Auditing Standards Board that nonsampling risks are negligible.

Jeri Brockett Waggoner (1990) studied this question.

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