- Have the different categories of auditors the same perception of the risk factors connected to the control failure cases? If not, how can they be differentiated? H2, H3 and H4 were associated to this third research question. The results obtained are aimed at clarifying the different categories of auditors’position.
The authors describe the main results of the survey in Sect. 5 through a statistical analysis of the collected data.
5  Discussion of findings
Table 1  summarises the results of the section of the questionnaire related to the importance  of  aspects/factors  that  cause  problems  or  limit  the  effectiveness  of control activities, as perceived by the three aforementioned categories of auditors. This section is related to questions 1-10.
Table 2 (questions 11-20) summarises the answers to the part the questionnaire focused on the main improvements to overcome limits and impediments to the control effectiveness as in Table 1.
The data obtained are first explained, in a descriptive way, by separating the three main categories of examined auditors.
5.1  Internal Auditors
Corporate governance is considered a decisive factor in the failure of controls,especially in terms of the relationship between the different control bodies, the management and the IA function (7, 8 and 10). As proof of its great importance, it was put at the centre of those subject to the abovementioned Law 262/05. Greater  transparency of the information chain, in particular, represents one of the key elements on which the Italian legislator insisted to prevent market information asymmetries.
Relatively less relevant issues examined are: organisation and policies of the personnel in charge of the IA function (4), technical aspects of the audits (1) and public policies, together with system factors (6).
Table 1 Relevance of aspects/factors that cause problems or limit the effectiveness of control activities as perceived by Internal Auditors (IA), Statutory Auditors (SA) and External Auditors (EA)
Aspects/Factors      Mean
    IA  SA   EA
1. Technical aspects of controls (inadequacy of standards and methodologies)    3.28    2.59    2.29
2. Insufficient and non-systematic definition of control procedures and practices    3.85    2.81    2.24
3. Personal characteristics (shortage of technical preparation, experience, professional ethics, commitment, motivation and perception of the role)    3.89    3.07    2.48

4. Personnel management and policies (excess of workload and hierarchical pressure,    turnover, incorrect incentives, limited flow of information)    3.58    2.63    2.19

5. Insufficient internal operational support from the other company functions and the other control bodies    3.81    2.91    3.10

6. Public policies and system factors (‘‘gaps’’ in the regulations, in the role of authorities, in the juridical guidelines)    3.25    3.07    2.76
7. Indifference of the Board of Directors (or other management bodies)    4.56    3.37    3.57

8. Impediments put in place by the management to the flow of relevant information    4.32    2.92    3.24

9. Excessive ‘‘political’’ orientation    
    3.68    2.76    2.00
10. Inappropriate interest connections (lack of independence, conflicts of interest inappropriate connections between auditors and audited people) 企业内部控制制度英文文献和翻译(9):http://www.751com.cn/fanyi/lunwen_239.html