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...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Published: |
Emerald Group Publishing
2021
|