Internal controls for risk management: perception of auditors and managers

Usefulness of Industry Risk Factors to Internal Auditors

End-user Computing Applications Implications for Intemal Auditors and Managers

B usinesses today rely on the work being done by staff using personal computers. The proliferation of personal computers has led to widespread implementation of end-user computing applications. As their name implies, end-user applications are designed, implemented, and controlled by users rather than by IT professionals. End-user applications can be risky for organizations, both with respect to...

Investors' Perception of Bank Risk Management: Multivariate Analysis Techniques

According to the nature of their activities, banks are exposed to various types of risks. Hence, risk management is at the heart of financial institutions management. In this study, we intend to summarize the information content of bank financial statements on diverse risks faced by banks and then determine how stock markets react to bank's risk management behavior. The methodology used in this...

Conceptual Framework for Risk Propensity, Risk Perception, and Risk Behaviour of Construction Project Managers

Although a number of quantitative risk management measures and methods have been developed, the risk decision-making behaviour of construction project managers still needs to be further considered. Taking the characteristics of construction projects into consideration, this research put forward an integrated framework from the perspective of construction project managers and proposes 11 general...

Information Management and the Role of Information and Knowledge Managers: Managers’ Perception

A study conducted to investigate the progression of information and knowledge Management (KM) within the business organizations in Iran from the managers’ point of view is reported in this paper. Among the objectives set are to identify the information requirements of managers, to identify the need for effective information management (IM) and information managers, and to identify the role and ...