. Separation of duties is viewed as a critical component of an organization’s internal control structure aimed primarily at … facilitates the implementation of ‘role-based access control’, where these profiles may be designed consistent with organizational …

Integration of risk management and management control is emerging as an important area in the wake of the Sarbanes … literature review and interviews with managers engaged in risk management and internal control projects, this paper identifies … and internal control development. This paper discusses these issues and identifies a series of research questions …

The supervision of audit activity can be performed through different regulatory models. Depending on the specifics of … regulating the systems of audit activity supervision, lists some problematic aspects, presents different legislative provisions … differences between countries regarding the mode of public audit supervision, is analyzed the problem of financing the systems of …