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Internal Control

Name: Internal Control
Brand: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
SKU: 9783790828818
Price: 576.66 RON
Availability: InStock

A Study of Concept and Themes

Autor: Olof Arwinge

Limbă:

Legare: Copertă tare

Editura: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG

Disponibilitate: La editor doar la comandă

Expediem în 17-27 zile

576.66 lei

The concept of internal control has developed along with audit practice. As demands have been made f...

Informații despre carte

Autor

Olof Arwinge

Limbă

engleză

Legare

Carte - Copertă tare

Publicat

2012

Pagini

176

EAN

9783790828818

ISBN

3790828815

Enbook ID

01738326

Editura

Springer-Verlag Berlin and Heidelberg GmbH & Co. KG

Greutate

442

Dimensiuni

159 x 241 x 17

Descriere completă

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.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.

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Internal Control

A Study of Concept and Themes

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