Risk Management and Internal Control: A Study of Managment Accounting Practice

Bento, ReginaMertins, LasseWhite, Lourdes2020-05-042020-05-04201897817875644049781787564398978178756441114747871http://hdl.handle.net/11603/18475This article examines management accounting practice in relation to the two aspects of Enterprise Risk Management (ERM): risk management and internal controls.Page 1-26Risk management; internal control; COSO; management accounting practice; risk nature; risk likelihood; risk consequences; ERM cultureRisk Management and Internal Control: A Study of Managment Accounting PracticeAdvances in Managment AccountingCollection