Internal Control

A Study of Concept and Themes

  • Olof Arwinge

Part of the Contributions to Management Science book series (MANAGEMENT SC.)

Table of contents

  1. Front Matter
    Pages i-xix
  2. Olof Arwinge
    Pages 1-24
  3. Olof Arwinge
    Pages 25-36
  4. Olof Arwinge
    Pages 37-53
  5. Olof Arwinge
    Pages 55-73
  6. Olof Arwinge
    Pages 75-145
  7. Olof Arwinge
    Pages 147-159
  8. Back Matter
    Pages 161-173

About this book


The concept of internal control has developed along with audit practice. As demands have been made for greater accountability in corporate governance, the significance of internal control systems in companies has increased. Traditionally internal control has had a fairly direct relationship to financial reporting quality but wider approaches to internal control have expanded those boundaries much further. Stakeholders are increasingly concerned with the effectiveness of internal controls, and disclosure requirements are making firms to go public with regard to their internal control systems. From a design perspective,current research suggests that internal control designs are contingent upon variables such as company strategies, risk appetite, regulatory characteristics, and organizational size. Also there is much to learn about internal control quality, and the way internal control quality is associated with overall corporate governance quality. This book fills that gap.


Auditing Corporate Governance Internal control Management control Risk management

Authors and affiliations

  • Olof Arwinge
    • 1
  1. 1., Department of Finance and AccountingUppsala UniversityUppsalaSweden

Bibliographic information

  • DOI
  • Copyright Information Springer-Verlag Berlin Heidelberg 2013
  • Publisher Name Physica, Heidelberg
  • eBook Packages Business and Economics
  • Print ISBN 978-3-7908-2881-8
  • Online ISBN 978-3-7908-2882-5
  • Series Print ISSN 1431-1941
  • Buy this book on publisher's site