Identification and assessment of internal control
(2021) BUSN79 20211Department of Business Administration
- Abstract
- The purpose of the paper is to examine how to identify and assess internal control for a specific business process from a non-operating management perspective through the structure of the COSO Internal Control - Integrated Framework 2013. By combining the practical and theoretical aspects, the thesis aims to enrich the identification and assessment of internal control concepts.
- Popular Abstract
- The COSO framework is a solid structure for identifying and assessing internal
control. Even though it is widely accepted and applied by organizations, it can be argued to be more of a guiding structure since loopholes have been identified. However, the framework must be tailored according to the characteristics of the specific organization it is applied to.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9062013
- author
- Eringskog, Jenny LU and Jeppsson, Mårten LU
- supervisor
-
- Rolf Larsson LU
- organization
- course
- BUSN79 20211
- year
- 2021
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Internal control, Risk management, Corporate Governance, COSO Internal Control – Integrated Framework, Deviations
- language
- English
- id
- 9062013
- date added to LUP
- 2021-09-08 16:29:28
- date last changed
- 2021-09-08 16:29:28
@misc{9062013,
abstract = {{The purpose of the paper is to examine how to identify and assess internal control for a specific business process from a non-operating management perspective through the structure of the COSO Internal Control - Integrated Framework 2013. By combining the practical and theoretical aspects, the thesis aims to enrich the identification and assessment of internal control concepts.}},
author = {{Eringskog, Jenny and Jeppsson, Mårten}},
language = {{eng}},
note = {{Student Paper}},
title = {{Identification and assessment of internal control}},
year = {{2021}},
}