Developments in education generally and higher education in particular cannot afford to be static. The technology explosion had ensured that higher education is not immune to forced development as well. Observations seem to indicate that the inertia preventing change is so great that relatively...

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...