Integration of Internal Control and Risk Management

被引：2

作者：

Pang, Yanhong ^{[1
]}

Shi, Daojin ^{[1
]}

机构：

[1] Zhejiang Forestry Univ, Sch Econ & Management, Linan, Peoples R China

来源：

2009 INTERNATIONAL CONFERENCE ON BUSINESS INTELLIGENCE AND FINANCIAL ENGINEERING, PROCEEDINGS | 2009年

关键词：

Internal Control; Risk Management; Integration;

D O I：

10.1109/BIFE.2009.91

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The relationship between internal control and risk management is still an arguing problem. This paper examines the relationship from the view of the development of risk management theory and the evolution of internal control represented by the United States. It believes that internal control is integrated with risk management from the beginning to its perfection. However, the form of the integration varies along with social economic environment.

引用

页码：369 / 372

页数：4

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