Conceptualising the interaction among organisational factors towards internal control quality
Purpose: This paper provides a theoretical foundation and conceptual framework to explain the interactions among risk management (RM), top management support (TMS), and internal audit activities (IAA) to achieve internal control quality (ICQ). Design/methodology/approach: A review of the extant lit...
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| Main Authors: | , , |
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| Format: | Article |
| Published: |
Emerald Group Publishing
2021
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| Online Access: | http://psasir.upm.edu.my/id/eprint/96500/ https://www.emerald.com/insight/content/doi/10.1108/JFC-07-2020-0137/full/html |
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