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Internal Control: A study of concept and themes
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2012 (English)Licentiate thesis, monograph (Other academic)
Abstract [en]

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.

Place, publisher, year, edition, pages
Heidelberg: Physica Verlag, 2012. , 173 p.
Coast to coast-books, ISSN 1404-1251
, Contributions to management science, ISSN 1431-1941
Keyword [en]
Internal control
Keyword [sv]
Intern styrning och kontroll
National Category
Business Administration
Research subject
Business Studies
URN: urn:nbn:se:uu:diva-187857ISBN: ISBN 978-3-7908-2882-5OAI: oai:DiVA.org:uu-187857DiVA: diva2:575785
2010-03-17, Linköpings Universitet - Carlm Malmsten Furniture Studies, Larsbergsvägen 8, 181 39 Lidingö, 11:11 (English)

Denna publikation är en publicering av min licentiat-avhandling som lades fram vid Linköpings Universitet.

Available from: 2012-12-11 Created: 2012-12-11 Last updated: 2012-12-11Bibliographically approved

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