Minneapolis Fed President Gary Stern warns that banking policy continues to shift too much risk taking onto the public.

Purpose – The purpose of this paper is to analyse company-specific factors associated with adoption of risk-based auditing. It seeks to explore the role of internal auditing in enterprise risk management (ERM). Design/methodology/approach – Findings are drawn from a questionnaire survey,...

Purpose – Concern has been raised over the dubious utility of internal control (IC) reports that contain vague disclosures of unclear meaning or that contain sweeping, albeit, and confusing statements. The purpose of this paper is to examine, from a Malaysian perspective, the internal audit...

Purpose – The purpose of this paper is to investigate whether the weaker focus on risk management and internal control within the Belgian corporate governance guidelines is associated with less developed risk management and internal control systems within Belgian companies, when compared to...