# Does Internal Control Improve the Attestation Function and by Extension Assurance Services? A Practical Approach

> Research article (Journal of Accounting and Finance, 2020) · cited 24× · AI/ML

**Wikidata**: [openalex:W4232515634](https://www.wikidata.org/wiki/openalex:W4232515634)  
**Source**: https://4ort.xyz/entity/does-internal-control-improve-the-attestation-function-and-by-extension-assurance-services-a-practical-approach