Conceptualising the interaction among organisational factors towards internal control quality
Purpose: This paper provides a theoretical foundation and conceptual framework to explain the interactions among risk management (RM), top management support (TMS), and internal audit activities (IAA) to achieve internal control quality (ICQ). Design/methodology/approach: A review of the extant lit...
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| Materyal Türü: | Makale |
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Emerald Group Publishing
2021
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