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024 7 $a10.1007/978-3-7908-2882-5
035   $a(CKB)2670000000279849
035   $a(EBL)1030530
035   $a(OCoLC)821198644
035   $a(SSID)ssj0000795716
035   $a(PQKBManifestationID)11462879
035   $a(PQKBTitleCode)TC0000795716
035   $a(PQKBWorkID)10783163
035   $a(PQKB)10092688
035   $a(DE-He213)978-3-7908-2882-5
035   $a(MiAaPQ)EBC1030530
035   $a(OCoLC)ocn826127094
035   $a(DLC)  2012951400
035   $a(PPN)16833173X
035   $a(EXLCZ)992670000000279849
100   $a20121116d2013      u|         0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aInternal Control $eA Study of Concept and Themes /$fby Olof Arwinge
205   $a1st ed. 2013.
210  1$aHeidelberg :$cPhysica-Verlag HD :$cImprint: Physica,$d2013.
215   $a1 online resource (189 p.)
225 1 $aContributions to Management Science,$x1431-1941
300   $aDescription based upon print version of record.
311   $a3-7908-2945-5 
311   $a3-7908-2881-5 
320   $aIncludes bibliographical references.
327   $aChapter 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.
330   $aThe concept of internal control has developed along with audit practice. As demands have been made for greater accountability in corporate governance, the significance of internal control systems in companies has increased. Traditionally internal control has had a fairly direct relationship to financial reporting quality but wider approaches to internal control have expanded those boundaries much further. Stakeholders are increasingly concerned with the effectiveness of internal controls, and disclosure requirements are making firms to go public with regard to their internal control systems. From a design perspective,current research suggests that internal control designs are contingent upon variables such as company strategies, risk appetite, regulatory characteristics, and organizational size. Also there is much to learn about internal control quality, and the way internal control quality is associated with overall corporate governance quality. This book fills that gap.
410  0$aContributions to Management Science,$x1431-1941
606   $aAccounting
606   $aBookkeeping 
606   $aInformation technology
606   $aBusiness?Data processing
606   $aFinance
606   $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000
606   $aIT in Business$3https://scigraph.springernature.com/ontologies/product-market-codes/522000
606   $aFinance, general$3https://scigraph.springernature.com/ontologies/product-market-codes/600000
610   $aManagement information systems.
610   $aEconomics/Management Science.
610   $aAccounting/Auditing.
610   $aBusiness Information Systems.
610   $aFinance/Investment/Banking.
615  0$aAccounting.
615  0$aBookkeeping .
615  0$aInformation technology.
615  0$aBusiness?Data processing.
615  0$aFinance.
615 14$aAccounting/Auditing.
615 24$aIT in Business.
615 24$aFinance, general.
676   $a657/.458
676   $a658.1511
700   $aArwinge$b Olof$4aut$4http://id.loc.gov/vocabulary/relators/aut$01058232
906   $aBOOK
912   $a9910438075803321
996   $aInternal Control$92497974
997   $aUNINA