Catenazzo, Giuseppe; Fragniere, Emmanuel - In: International Journal of Economics and Accounting 1 (2010) 1/2, pp. 53-75
Switzerland has introduced a new regulation that forces most SMEs to adopt an internal control system (ICS) by the end of 2008. The implementation of ICSs might not provide proper risk management approaches for the organisations. Indeed, logistical and psychological barriers might affect their...