Internal Control [[electronic resource] ] : A Study of Concept and Themes / / by Olof Arwinge
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| Autore: |
Arwinge Olof
|
| Titolo: |
Internal Control [[electronic resource] ] : A Study of Concept and Themes / / by Olof Arwinge
|
| Pubblicazione: | Heidelberg : , : Physica-Verlag HD : , : Imprint : Physica, , 2013 |
| Edizione: | 1st ed. 2013. |
| Descrizione fisica: | 1 online resource (189 p.) |
| Disciplina: | 657/.458 |
| 658.1511 | |
| Soggetto topico: | Accounting |
| Bookkeeping | |
| Information technology | |
| Business—Data processing | |
| Finance | |
| Accounting/Auditing | |
| IT in Business | |
| Finance, general | |
| Soggetto non controllato: | Management information systems |
| Economics/Management Science | |
| Accounting/Auditing | |
| Business Information Systems | |
| Finance/Investment/Banking | |
| Note generali: | Description based upon print version of record. |
| Nota di bibliografia: | Includes bibliographical references. |
| Nota di contenuto: | Chapter 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. |
| Sommario/riassunto: | 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. |
| Titolo autorizzato: | Internal Control |
| ISBN: | 1-283-84960-7 |
| 3-7908-2882-3 | |
| Formato: | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione: | Inglese |
| Record Nr.: | 9910438075803321 |
| Lo trovi qui: | Univ. Federico II |
| Opac: | Controlla la disponibilità qui |
Serie:
Contributions to Management Science, . 1431-1941