Business Process Risk Management, Compliance and Internal Control: A Research Agenda
Integration of risk management and management control is emerging as an important area in the wake of the Sarbanes-Oxley Act and with ongoing development of frameworks such as the Enterprise Risk Management (ERM) framework from the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on an inductive methodological approach using literature review and interviews with managers engaged in risk management and internal control projects, this paper identifies three main areas that currently have management attention. These are business process risk management, compliance management and internal control development. This paper discusses these areas and identifies a series of research questions regarding these critical issues
|Date of creation:||18 Sep 2006|
|Date of revision:|
|Contact details of provider:|| Postal: |
Fax: + 45 86 15 19 43
Web page: http://www.asb.dk/about/departments/bs.aspx
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- James G. March & Zur Shapira, 1987. "Managerial Perspectives on Risk and Risk Taking," Management Science, INFORMS, vol. 33(11), pages 1404-1418, November.
- Gangadharan, Lata, 2006.
"Environmental compliance by firms in the manufacturing sector in Mexico,"
Elsevier, vol. 59(4), pages 477-486, October.
- Lata Gangadharan, 2003. "Environmental Compliance by Firms in the Manufacturing Sector in Mexico," Department of Economics - Working Papers Series 881, The University of Melbourne.
- Flamholtz, Eric G. & Das, T. K. & Tsui, Anne S., 1985. "Toward an integrative framework of organizational control," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 35-50, January.
- Adams, Scott J., 2004. "Age discrimination legislation and the employment of older workers," Labour Economics, Elsevier, vol. 11(2), pages 219-241, April.
- Rikhardsson, Pall & Rohde, Carsten & Rom, Anders, 2005. "Exploring Enterprise Systems and Management Control in the Information Society: Developing a Conceptual Framework," Management Accounting Research Group Working Papers M-2005-05, University of Aarhus, Aarhus School of Business, Department of Business Studies.
When requesting a correction, please mention this item's handle: RePEc:hhb:aarbma:2006-005. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Helle Vinbaek Stenholt)
If references are entirely missing, you can add them using this form.