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Více informací o knize Internal Control

• Parametry knihy
• Anotace
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Anotace knihy

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.

Parametry knihy

Zařazení knihy Knihy v angličtině Economics, finance, business & management Finance & accounting Accounting

• Plný název: Internal Control
• Podnázev: A Study of Concept and Themes
• Autor: Olof Arwinge
• Jazyk: Angličtina
• Vazba: Pevná
• Počet stran: 176
• EAN: 9783790828818
• ISBN: 3790828815
• ID: 01738326
• Nakladatelství: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
• Hmotnost: 442 g
• Rozměry: 241 × 159 × 17 mm
• Datum vydání: 07. November 2012

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