A carregar...
Publicação
Internal control beyond financial reporting - the role and perception of internal control inside organizations in business operations
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 452.41 KB | Adobe PDF |
Orientador(es)
Resumo(s)
This study examines the perceptions of employees regarding the internal control system within
an organisation, emphasising its significance beyond financial reporting. The research employs
a quantitative approach to identify misconceptions about internal controls and highlight their
characteristics. Most results were anticipated, including the necessity and significance of an
internal control system within a company and its role in mitigating potential risks. However,
the study also presents intriguing and thought-stimulating findings. The insights gained from
this study are valuable for companies seeking to enhance their internal control systems, with
the aim of improving efficiency, transparency and alignment with strategic objectives.
Descrição
Palavras-chave
Internal control Operational efficiency SOX COSO Employees Perception