Accelerating the acquisition of knowledge structure to improve performance in internal control reviews

We demonstrated that knowledge structure training is effective in imparting transaction flow and control objective knowledge structures and that knowledge structure mediates the relationship between structure training and performance in internal control reviews. A performance degradation associated with participant-task structure incompatibility arose at the point of situation model building rather than during application of knowledge structure in the judgment task. Higher-knowledge structure participants, but not lower-knowledge structure participants, performed better when their knowledge structures and case structures were compatible.