Details

Internal Control

A Study of Concept and Themes
Contributions to Management Science

von: Olof Arwinge
96,29 €
Verlag:	Physica-Verlag
Format:	PDF
Veröffentl.:	07.11.2012
ISBN/EAN:	9783790828825
Sprache:	englisch
Anzahl Seiten:	173

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Beschreibungen

Titelbeschreibung

<p>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.</p>

Inhaltsverzeichnis

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.

Back cover copy

<p>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.</p>

Sonderbeitrag

Introduces the concept of internal control and summarizes its important facets Presents a bouquet of different perspectives towards internal control Content is designed for usage by professionals and academics alike Includes supplementary material: sn.pub/extras