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Kingsley Karunaratne Alawattegama
Pág. 9 - 20
Enterprise risk management (ERM) has gained an increased attention during the recent past as an integrated approach to manage risk for creating and preserving firm value. The objective of this study is to explore and empirically verify as to whether the ...
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Shafawaty Mohamad Shabri,Ram Al Jaffri Saad,Azizi Abu Bakar
Pág. 240 - 245
This study investigates the effect of internal control systems on cooperative profitability. Internal control is described by Committee of Sponsoring Organizations of the Treadway Commission (COSO) Framework, which is limited to Control Environment, Risk...
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Jan Colbert
As the new Chief Audit Executive (CAE) of the school district in Big City, you are interested in the lessons regarding internal control which can be learned from educator fraud (cheating) which occurred in the Atlanta Public Schools (APS) scandal. ...
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Lou X. Orchard, Matthew L. Hoag
Effective management of the revenue process is critical to the success and long-run viability of any business. The revenue process also entails an elevated risk area for financial reporting fraud (AICPA 2002; Beasley et al., 2010). Accordingly, this impo...
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Houdini Fourie,Christo Ackermann
AbstractBoards of directors have the ultimate responsibility for governance ? including internal control ? in their organisations. Management is tasked with the design, implementation and maintenance of internal control systems. Internal auditors play a ...
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