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
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| Length: | 19 pages |
| Date of creation: | 18 Sep 2006 |
| 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 More information through EDIRC
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References listed on IDEAS
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- Gangadharan, Lata, 2006.
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Ecological Economics,
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- Lata Gangadharan, 2003. "Environmental Compliance by Firms in the Manufacturing Sector in Mexico," Department of Economics - Working Papers Series 881, The University of Melbourne.
- 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.
- James G. March & Zur Shapira, 1987. "Managerial Perspectives on Risk and Risk Taking," Management Science, INFORMS, vol. 33(11), pages 1404-1418, November.
- Adams, Scott J., 2004. "Age discrimination legislation and the employment of older workers," Labour Economics, Elsevier, vol. 11(2), pages 219-241, April.
- 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. Full references (including those not matched with items on IDEAS)
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