Integration of Internal Control and Risk Management

Integration of Internal Control and Risk Management

The relationship between internal control and risk management is still an arguing problem. This paper examines the relationship from the view of the development of risk management theory and the evolution of internal control represented by the United States. It believes that internal control is inte...

Ausführliche Beschreibung

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Bibliographische Detailangaben
Hauptverfasser: Yanhong Pang, Daojin Shi
Format: Tagungsbericht
Sprache:eng
Schlagworte:
Audio systems
Communication system control
Conference management
Control systems
Engineering management
Environmental economics
Financial management
Forestry
Integration
Internal Control
Monitoring
Risk management
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Beschreibung
Zusammenfassung:The relationship between internal control and risk management is still an arguing problem. This paper examines the relationship from the view of the development of risk management theory and the evolution of internal control represented by the United States. It believes that internal control is integrated with risk management from the beginning to its perfection. However, the form of the integration varies along with social economic environment.
DOI:10.1109/BIFE.2009.91