Auditor recall and evaluation of internal control information: does task‐specific knowledge mitigate part‐list interference?

Abstract

Part‐list interference occurs when reading a few items from a previously viewed list interferes with recall of the remaining items. The purpose of this study is to examine if the review of an incomplete flowchart, following the review of a complete narrative, interferes with auditors’ recall and evaluation of internal control information. The potential interaction between auditors’ internal control knowledge and the extent of part‐list interference is also investigated. The results indicate there was a significant interaction between knowledge and part‐list interference, suggesting that interference related to an incomplete flowchart occurred primarily with less knowledgeable auditors. Therefore, higher levels of knowledge may reduce interference when recall cues are organized schematically, as found in flowcharts.