Un’analisi della letteratura sulla valutazione del sistema di controllo interno: stato dell’arte e prospettive future
This study reviews the literature on internal control system evaluation in order to describe the present achievements and to identify the most promising directions for future research. The paper examines Italian books and articles published in national and international database between the years 1991 and 2010. The analysis reveals that the studies on internal control system evaluation can be classified in three main areas. The first area examines the impact that the subjective variables have on the internal control system evaluation; the second focuses on the evaluation process; the third studies the disclosures of internal control system evaluation. The study concludes with a critique of previous studies and directions for future research.
Year of publication: |
2011
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Authors: | Lamboglia, Rita |
Published in: |
MANAGEMENT CONTROL. - FrancoAngeli Editore, ISSN 2239-0391. - Vol. 2011/2.2011, 2, 6, p. 105-131
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Publisher: |
FrancoAngeli Editore |
Saved in:
Online Resource
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