The KPMG Review: internal control

[书名]*The KPMG Review: internal control
[作者]*KPMG
[出版社]*KPMG
[关键词]* internal control
[分类] *经济管理类-财务管理
[内容简介]*From discussions with many Board directors over the years since the Cadbury
and the Rutteman guidelines were issued, there has been much criticism of
regulators and consultants alike that organisations are being driven to create
bureaucratic processes - divorced from managing the business - with the sole
purpose of complying with regulations. The spirit of Cadbury was right, the
enactment was flawed. By taking the easy option of reporting on internal
financial control companies created an annual review process disconnected
from managing the business.
The Combined Code and Turnbull guidance recognise that this was neither
beneficial for organisations, nor provided the comfort sought that governance
was being enhanced. There has always been an opportunity to enhance business
performance through better management of risk. With Turnbull, the connection
between managing the business and managing risk is now explicit.
This guide has been written with this objective in mind and recognises that
whilst one size does not fit all, the principles and practical issues are common.
It has relevance to the Board member and line manager alike.[图书格式] pdf
[版本]1999
[是否是扫描版] 否