Internal Control

A Study of Concept and Themes

Olof Arwinge (Autor)

Buch | Softcover

XX, 176 Seiten

2014 | 2013
Physica (Verlag)
978-3-7908-2945-7 (ISBN)

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The concept of internal control has developed along with audit practice. As demands have been made for greater accountability in corporate governance, the significance of internal control systems in companies has increased. Traditionally internal control has had a fairly direct relationship to financial reporting quality but wider approaches to internal control have expanded those boundaries much further. Stakeholders are increasingly concerned with the effectiveness of internal controls, and disclosure requirements are making firms to go public with regard to their internal control systems. From a design perspective, current research suggests that internal control designs are contingent upon variables such as company strategies, risk appetite, regulatory characteristics, and organizational size. Also there is much to learn about internal control quality, and the way internal control quality is associated with overall corporate governance quality. This book fills that gap.

Chapter 1. Introduction.- Chapter 2. The Control System of the Firm.- Chapter 3. Key Components of the Internal Control.- Chapter 4. A Regulatory Perspective.- Chapter 5. Themes and Issues.- Chapter 6. Conclusions and Future Research.

Erscheint lt. Verlag	14.12.2014
Reihe/Serie	Contributions to Management Science
Zusatzinfo	XX, 176 p.
Verlagsort	Heidelberg
Sprache	englisch
Maße	155 x 235 mm
Gewicht	308 g
Themenwelt	Mathematik / Informatik ► Informatik
	Mathematik / Informatik ► Mathematik ► Finanz- / Wirtschaftsmathematik
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
Schlagworte	Auditing • Corporate Governance • Internal Control • Management Control • Risk Management
ISBN-10	3-7908-2945-5 / 3790829455
ISBN-13	978-3-7908-2945-7 / 9783790829457
Zustand	Neuware