Integration of Internal Control and Risk Management

摘要：

The relationship between internal control and risk management is still an arguing problem. This paper examines the relationship from the view of the development of risk management theory and the evolution of internal control represented by the United States. It believes that internal control is integrated with risk management from the beginning to its perfection. However, the form of the integration varies along with social economic environment.

关键词： Internal Control Risk Management Integration

作者: Yanhong Pang Daojin Shi

作者单位: School of Economics and Management Zhejiang Forestry University Linan, P.R.China

会议类型: 国际会议

会议名称: The Second International Conference on Business Intelligence and Financial Engineering(BIFE 2009)(第二届商务智能与金融工程国际会议)

会议地点: 北京

会议语种:英文

页码: 369-372

在线出版日期: 2009-07-24（万方平台首次上网日期，不代表论文的发表时间）