IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/09513570310492335.html
   My bibliography  Save this article

Risk management: The reinvention of internal control and the changing role of internal audit

Author

Listed:
  • Laura F. Spira
  • Michael Page

Abstract

Keywords: Risk management, Internal control, Internal auditing, Corporate governance, United Kingdom

Suggested Citation

  • Laura F. Spira & Michael Page, 2003. "Risk management: The reinvention of internal control and the changing role of internal audit," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 16(4), pages 640-661, October.
    • Handle: RePEc:eme:aaajpp:09513570310492335
    DOI: 10.1108/09513570310492335
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513570310492335/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513570310492335/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/09513570310492335?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Monia Castellini & Vincenzo Riso, 2023. "The Role of Citizens in the Municipalities? Risk Management Process: An Overview in Italy," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 143-163.
    2. Abiodun Omidiji & Nives Botica Redmayne & Dimu Ehalaiye & Ernest Gyapong, 2024. "Internal audit in microfinance institutions‐ evidence from transitional and developing economies," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 32(1), pages 109-141, January.
    3. Jin, Yuxi, 2024. "Management risk appetite, internal control and corporate financialization," Finance Research Letters, Elsevier, vol. 63(C).
    4. Yu, Lin & Lv, Haixia & Fung, Anna & Feng, Keyou, 2024. "CEO turnover shock and green innovation: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 92(C), pages 894-908.
    5. Jemaa, Fatma, 2022. "Recoupling work beyond COSO: A longitudinal case study of Enterprise-wide Risk Management," Accounting, Organizations and Society, Elsevier, vol. 103(C).
    6. Lorenc Koçiu & Robert Çelo & Romeo Mano, 2015. "Analysis the Risk Elements of Smes in the Region of Gjirokastra," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 4, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:aaajpp:09513570310492335. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.