L.R. Dicksee Internal Controls Theory

The importance of internal control (which was originally known as "an internal check") for auditor introduced by L.R. Dicksee since 1905. An adequate internal checking systems can eliminate the need for detailed audit. L.R. Dicksee looked at the controls as a combination of three elements:
- the Division of labor,
- the use of the accounting records,
- and a personal turnaround.