• Internal control and internal audit

• PengarangIonescu, Luminita
• TerbitanNew York : Addleton Academic Publisher, 2010
• ISBN978-1935494119
• Nomor Panggil657.45 ION i
• BahasaEnglish
• SubyekBUSINESS AND ECONOMICS; AUDITING

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The author discusses some of the main positions in the debates about Madoff"s fraudulent financial scheme, his decades-long swindle, and the failure of operational risk management (the mechanism of the largest Ponzi scheme in history and its wide-felt impact on the global financial architecture). The main objective of this book is to explore and describe the role of financial globalization in the changing governance practices; effective corporate governance and financial market transparency; corporate governance effectiveness and quality of external audit; and director overlap, ethical financial reporting, and improvements in disclosure quality. The author is particularly interested in exploring patterns in the ethics of accounting; the societal impact of corporate risks; and the corporate governance causes of the international financial crisis. The theory that she seeks to elaborate here puts considerable emphasis on evaluating internal control deficiencies; identifying control deficiencies – an important component of management"s assessment; the political dynamics of corporate crime legislation; the imposition of criminal liability on corporate entities; and Internal Control Deficiency (ICD) disclosures prior to mandated internal control audits.