Risk and Management Accounting: Best Practice Guidelines for Enterprise-Wide Internal Control Procedures

by Paul M. Collier, Aidan Berry

This CIMA research report builds on a pilot study undertaken by the authors. A framework for risk management was developed as a result of the research. This research report describes the results of a major survey-based research study entitled ‘Risk and Management The development of best practice guidelines for enterprise-wide internal control procedures to identify and manage risk; the contribution of and the consequences for management accountants’.

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First published September 1, 2006