Document Type

Article

Publication Date

Spring 2005

Source Publication

The Review of Business Information Systems

Source ISSN

1534-665X

Abstract

During the past fifteen to twenty years the integrity of intercollegiate athletics has been seriously questioned as a result of an increased awareness of problems associated with institutional controls over athletic departments. Limited empirical evidence has been used in the debate regarding institutional controls pertaining to the athletic department. This paper provides empirical evidence regarding the use of the internal audit function as an institutional control. Our findings indicate that while the internal audits of athletic departments are adequate, the communication of these audit results is inadequate. We also discuss the applicability of recent legislation, Sarbanes-Oxley Act of 2002, to colleges and universities. Recommendations to enhance institutional controls regarding intercollegiate athletics are provided.

Comments

Originally published in The Review of Business Information Systems, Volume 9, No. 2 (Spring 2005).

This article is identical to the published version.

The article was originally published by Clute Institute for Academic Research. For more information about accessing the definitive published version of this article, consult the publisher’s website here.