Internal Control bei mittelständischen Dienstleistungsgesellschaften (English shop)

Eine empirische Studie zur Ausgestaltung der COSO-Zielkategorien

Preview

Table of Contents, Datei (39 KB)
Extract, Datei (110 KB)

The significance of internal control for companies has gained particular topicality precisely with the current financial and economic crisis. The present publication therefore has its finger on the pulse of the times by addressing internal control in medium-sized enterprises.

Following the framework of COSO (Committee of Sponsoring Organizations of the Treadway Commission), which is the most widespread in practice, effective internal control within companies is characterised by the achievement of objectives relating to operations, financial reporting and compliance.

At the core of this publication is an empirical analysis based on a survey of more than 430 medium-sized service companies in Switzerland. It examines how the objective categories of internal control are designed in practice. The results shed light on the extent to which the objective categories are in a balanced relationship with one another. The study also shows which characteristics (e.g. industry, size, complexity, etc.) are associated with the design of the objective categories. In addition, points of orientation are developed and initiatives for action are identified. In summary, findings of practical relevance are developed on the basis of a comprehensive overview of the theory on the one hand and, on the other, of an empirical study building upon it.