Risk Management and Internal Control: A Study of Managment Accounting Practice
Links to Fileshttps://books.emeraldinsight.com/resources/pdfs/chapters/9781787564404-TYPE23-NR2.pdf
MetadataShow full item record
Type of WorkPage 1-26
SubjectsRisk management; internal control; COSO; management accounting practice; risk nature; risk likelihood; risk consequences; ERM culture
This article examines management accounting practice in relation to the two aspects of Enterprise Risk Management (ERM): risk management and internal controls.