Santosuosso, Pierluigi - In: Journal of open innovation : technology, market, and … 11 (2025) 2, pp. 1-12
The internal control system (ICS) plays a crucial role in safeguarding firms against risks that could hinder the achievement of business objectives. However, implementing an effective ICS in small and medium-sized enterprises (SMEs) poses unique challenges, including a lack of skilled personnel...