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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
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    Citations

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    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. Khalid, Fahad & Irfan, Muhammad & Srivastava, Mohit, 2024. "The impact of digital inclusive finance on ESG disputes: Evidence from Chinese non-financial listed companies," Technological Forecasting and Social Change, Elsevier, vol. 204(C).
    5. 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.
    6. Jemaa, Fatma, 2022. "Recoupling work beyond COSO: A longitudinal case study of Enterprise-wide Risk Management," Accounting, Organizations and Society, Elsevier, vol. 103(C).
    7. Peipei Pan & Chris Patel, 2024. "Do Internal Auditors Make Consistent Ethical Judgments in English and Chinese in Reporting Wrongdoing?," Journal of Business Ethics, Springer, vol. 194(2), pages 433-453, October.
    8. 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.
    9. Jean Robert Kala Kamdjoug & Hyacinthe Djanan Sando & Jules Raymond Kala & Arielle Ornela Ndassi Teutio & Sunil Tiwari & Samuel Fosso Wamba, 2024. "Data analytics-based auditing: a case study of fraud detection in the banking context," Annals of Operations Research, Springer, vol. 340(2), pages 1161-1188, September.

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