Internal Control : A Study of Concept and Themes

Online-Ressource (XIX, 173 p. 14 illus, digital)

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Internal Control; A Study of Concept and Themes; Foreword; Preface; Summary; Acknowledgements; Contents; List of Figures; List of Tables; Chapter 1: Introduction; 1.1 Call for Improved Corporate Governance; 1.2 The Audit Society; 1.3 Internal Control; 1.3.1 The Origins of Internal Control; 1.3.2 The Development of Internal Control; 1.3.3 The Expansion of Internal Control; 1.4 Research Motive and Purpose; 1.4.1 Research Motives; 1.4.1.1 Relevance for Scholars; 1.4.1.2 Relevance for Practitioners; 1.4.2 Research Purpose and Questions; 1.5 Research Method; 1.5.1 Literature Study

1.5.2 Methodological Challenges1.5.3 Thesis Structure and Reading Guidance; 1.6 Summary and Concluding Remarks; Chapter 2: The Control System of the Firm; 2.1 Introduction; 2.2 The Need for Control Systems; 2.3 Adoption and Design of Controls; 2.3.1 The Need to Align Principals and Agents; 2.3.1.1 Control of Agency Problems; 2.3.2 Need for Legitimacy; 2.3.2.1 Adoption of New Organizational Practices; 2.3.2.2 Coercive Isomorphic Change; 2.3.2.3 Mimetic Isomorphic Change; 2.3.2.4 Normative Isomorphic Change; 2.4 Control from Different Theoretical Perspectives

2.5 Summary and Concluding RemarksChapter 3: Key Components of Internal Control; 3.1 Introduction; 3.2 The COSO; 3.3 Internal Control: Integrated Framework; 3.3.1 Worldwide Acceptance; 3.3.2 Definition of Internal Control; 3.3.3 The Internal Control Elements; 3.3.4 Internal Control as a Process; 3.3.5 A Means to an End; 3.3.6 The Control Environment; 3.3.7 Risk Assessment; 3.3.8 Control Activities; 3.3.9 Information and Communication; 3.3.10 Monitoring; 3.3.10.1 The Monitoring Control Environment; 3.3.10.2 Prioritisation of Monitoring Procedures

3.3.10.3 Communication Structure for Monitoring3.4 Summary and Concluding Remarks; Chapter 4: A Regulatory Perspective; 4.1 Introduction; 4.2 The Combined Code; 4.2.1 Background; 4.2.2 The Turnbull Guidance; 4.2.3 Maintain a Sound System of Internal Control; 4.2.4 Review the Effectiveness of the System of Internal Control; 4.2.5 Management Reporting Requirements on Internal Control; 4.3 The Sarbanes-Oxley Act; 4.3.1 Management Assessment and Auditor Attestation Requirements; 4.4 The Swedish Code of Corporate Governance; 4.4.1 The Code of 2004; 4.4.2 The Code of 2008; 4.4.3 Recent Developments

4.4.3.1 Focus on Governance and Internal Control Disclosures4.4.3.2 Focus on Internal Control Oversight; 4.5 Summary and Concluding Remarks; Chapter 5: Themes and Issues; 5.1 Introduction; 5.2 Internal Control; 5.2.1 Background; 5.2.2 First Account of Internal Control; 5.2.3 Increased Reliance on Internal Control; 5.2.4 Defining Internal Control; 5.3 Themes and Issues; 5.3.1 Definition and Boundaries; 5.3.1.1 Narrow and Broader Definitions; 5.3.1.2 Internal Control and Risk Management; 5.3.2 Classification; 5.3.3 Design; 5.3.3.1 Design Drivers; 5.3.3.2 The Regulatory Environment

5.3.3.3 Professional Frameworks and Standards

10.1007/978-3-7908-2882-5 [DOI]

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