Contributions to Management Science

Internal Control

A Study of Concept and Themes

Authors: Arwinge, Olof

  • 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
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eBook $109.00
price for USA (gross)
  • ISBN 978-3-7908-2882-5
  • Digitally watermarked, DRM-free
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  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $139.00
price for USA
  • ISBN 978-3-7908-2881-8
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $139.00
price for USA
  • ISBN 978-3-7908-2945-7
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
About this book

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.

Table of contents (6 chapters)

Buy this book

eBook $109.00
price for USA (gross)
  • ISBN 978-3-7908-2882-5
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $139.00
price for USA
  • ISBN 978-3-7908-2881-8
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $139.00
price for USA
  • ISBN 978-3-7908-2945-7
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Internal Control
Book Subtitle
A Study of Concept and Themes
Authors
Series Title
Contributions to Management Science
Copyright
2013
Publisher
Physica-Verlag Heidelberg
Copyright Holder
Springer-Verlag Berlin Heidelberg
eBook ISBN
978-3-7908-2882-5
DOI
10.1007/978-3-7908-2882-5
Hardcover ISBN
978-3-7908-2881-8
Softcover ISBN
978-3-7908-2945-7
Series ISSN
1431-1941
Edition Number
1
Number of Pages
XX, 176
Topics