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Internal Control A Study of Concept and Themes
Author
Title
Internal Control [electronic resource] : A Study of Concept and Themes / by Olof Arwinge.
ISBN
9783790828825
Published
Heidelberg : Physica-Verlag HD : Imprint: Physica, 2013.
Physical Description
XIX, 173 p. 14 illus. digital.
Local Notes
Access is available to the Yale community.
Access and use
Access restricted by licensing agreement.
Summary
<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>
Variant and related titles
Springer ebooks.
Other formats
Printed edition:
Format
Books / Online
Language
English
Added to Catalog
December 03, 2012
Series
Contributions to Management Science,
Contents
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.
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