Smet, Dieter De; Mention, Anne-Laure - In: Managerial Auditing Journal 26 (2011) January, pp. 182-203
Purpose – The purpose of this paper is to report on the suitability of an ISO standard to create an internal control assessment model, which effectively acts as a control system template and mental model to evaluate compliance with the Know Your Customer (KYC) and anti-money laundering (AML)...