Lee, Minwoo; Colbert, Janet L. - In: Management Decision 35 (1997) 5, pp. 392-397
Discusses whether management, as a part of its duties, designs and maintains a system of internal control. Shows that the COSO report (“Internal Control ‐ Integrated Framework”, 1992) emphasizes that management is responsible for the design and operation of internal control; as part of its...