Nternal Control


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Internal Control


Internal Control

Author: Olof Arwinge

language: en

Publisher: Springer Science & Business Media

Release Date: 2012-11-07


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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.

Principles of Internal Control


Principles of Internal Control

Author: Alan Trenerry

language: en

Publisher: UNSW Press

Release Date: 1999


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An accounting textbook that describes the objectives and practices of internal control.

Sound Investing, Chapter 23 - Internal Control


Sound Investing, Chapter 23 - Internal Control

Author: Kate Mooney

language: en

Publisher: McGraw Hill Professional

Release Date: 2007-09-14


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This chapter comes from a book written by financial accounting expert Kate Mooney. Sound Investing provides you with the expertise to recognize signs of trouble or fraudulent reporting in a company's financial statements. Using recent scandals as examples, it offers clear direction on locating specifics in financial statements as well as the notes, SEC filings, and the annual report that signal possible trouble and presents action steps to take when warning signs appear.