| 书目名称 | Internal Control |
| 副标题 | A Study of Concept a |
| 编辑 | Olof Arwinge |
| 视频video | |
| 概述 | 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 |
| 丛书名称 | Contributions to Management Science |
| 图书封面 |  |
| 描述 | .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.. |
| 出版日期 | Book 2013 |
| 关键词 | Auditing; Corporate Governance; Internal control; Management control; Risk management |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-7908-2882-5 |
| isbn_softcover | 978-3-7908-2945-7 |
| isbn_ebook | 978-3-7908-2882-5Series ISSN 1431-1941 Series E-ISSN 2197-716X |
| issn_series | 1431-1941 |
| copyright | Springer-Verlag Berlin Heidelberg 2013 |
发表于 2025-3-21 18:02:03
