内部控制外文文献.docxVIP

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内部控制外文文献

InternalControl:AReviewofForeignLiterature

Introduction

Internalcontrolisacriticalcomponentofthemanagementofanyorganization.Itisthesystemwithinanorganizationthatensuresthatitsobjectivesarebeingachievedinanefficientandeffectivemannerwhilealsoensuringthatrisksareproperlymanaged.Theconceptofinternalcontrolhasbeenstudiedinvariousfields,includingaccounting,auditing,management,andeconomics.Thispaperprovidesareviewofforeignliteratureoninternalcontrol.

Internalcontrolandfinancialreporting

Severalstudieshavefocuse

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