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Business Process Risk Management, Compliance and Internal Control: A Research Agenda

  • Rikhardsson, Pall

    ()

    (Department of Management Science and Logistics, Aarhus School of Business)

  • Best, Peter

    (Faculty of Business)

  • Green, Peter

    (The University of Queensland Business School)

  • Rosemann, Michael

    (Faculty of Information Technology)

Registered author(s):

    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

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    File URL: http://www.hha.dk/bs/wp/man/M_2006_05.pdf
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    Paper provided by University of Aarhus, Aarhus School of Business, Department of Business Studies in its series Management Accounting Research Group Working Papers with number M-2006-05.

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    Length: 19 pages
    Date of creation: 18 Sep 2006
    Date of revision:
    Handle: RePEc:hhb:aarbma:2006-005
    Contact details of provider: Postal: The Aarhus School of Business, Fuglesangs Allé 4, DK-8210 Aarhus V, Denmark
    Fax: + 45 86 15 19 43
    Web page: http://www.asb.dk/about/departments/bs.aspx
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    1. Gangadharan, Lata, 2006. "Environmental compliance by firms in the manufacturing sector in Mexico," Ecological Economics, Elsevier, vol. 59(4), pages 477-486, October.
    2. 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.
    3. Adams, Scott J., 2004. "Age discrimination legislation and the employment of older workers," Labour Economics, Elsevier, vol. 11(2), pages 219-241, April.
    4. James G. March & Zur Shapira, 1987. "Managerial Perspectives on Risk and Risk Taking," Management Science, INFORMS, vol. 33(11), pages 1404-1418, November.
    5. 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.
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