Control of the treasury function

High profile disasters such as those experienced at Barings in 1995 and more recently at Enron and AIB Group, have resulted in increasing attention being focused on the internal control procedures of companies, in particular on the control mechanisms and processes in place in treasury departments. This paper uses interviews to investigate the internal control procedures at 11 treasury departments in the UK.

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Year of publication:	2004
Authors:	Helliar, Christine ; Dunne, Theresa
Published in:	Corporate Governance: The international journal of business in society. - Emerald Group Publishing Limited, ISSN 1758-6054, ZDB-ID 2108826-3. - Vol. 4.2004, 2, p. 34-43
Publisher:	Emerald Group Publishing Limited
Subject:	Corporate governance \| Financial management \| Financial control \| Business failures

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Type of publication:	Article
Type of publication (narrower categories):	research-article
Language:	English
Other identifiers:	10.1108/14720700410534958 [DOI]
Source:	Other ZBW resources

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014694829