Overview
- 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
Part of the book series: Contributions to Management Science (MANAGEMENT SC.)
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Table of contents (6 chapters)
Keywords
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.
Authors and Affiliations
Bibliographic Information
Book Title: Internal Control
Book Subtitle: A Study of Concept and Themes
Authors: Olof Arwinge
Series Title: Contributions to Management Science
DOI: https://doi.org/10.1007/978-3-7908-2882-5
Publisher: Physica Heidelberg
eBook Packages: Business and Economics, Business and Management (R0)
Copyright Information: Springer-Verlag Berlin Heidelberg 2013
Hardcover ISBN: 978-3-7908-2881-8Published: 07 November 2012
Softcover ISBN: 978-3-7908-2945-7Published: 14 December 2014
eBook ISBN: 978-3-7908-2882-5Published: 07 November 2012
Series ISSN: 1431-1941
Series E-ISSN: 2197-716X
Edition Number: 1
Number of Pages: XX, 176
Topics: Accounting/Auditing, IT in Business, Finance, general