Téléchargez le livre :  Internal Control
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Olof Arwinge

Internal Control

A Study of Concept and Themes

Physica

Collection : Contributions to Management Science

Date de publication : 2012-11-07



116,04
Guide des formats
Description

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.
Pages
176
Collection
Contributions to Management Science
Parution
2012-11-07
Marque
Physica
EAN papier
9783790828818
EAN EPUB
9783790828825

Informations sur l'ebook
Nombre pages copiables
1
Nombre pages imprimables
17
Taille du fichier
492 Ko
Prix
116,04 €