5   Artículos

 
en línea
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 ... ver más

 
en línea
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... ver más
Revista: International Review of Management and Marketing    Formato: Electrónico

 
en línea
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.  ... ver más
Revista: Journal of Business Case Studies (JBCS)    Formato: Electrónico

 
en línea
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... ver más
Revista: Journal of Business & Economics Research (JBER)    Formato: Electrónico

 
en línea
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 ... ver más
Revista: Journal of Economic and Financial Sciences (JEF)    Formato: Electrónico

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