Business Process Risk Management and Internal Control: A proposed Research Agenda in the context of Compliance and ERP systems

Rikhardsson, Pall, Best, Peter J., Green, Peter, & Rosemann, Michael (2006) Business Process Risk Management and Internal Control: A proposed Research Agenda in the context of Compliance and ERP systems. In Second Asia/Pacific Research Symposium on Accounting Information Systems, 20 June 2006, Melbourne.


Integration of risk management and management control is emerging as an important area in the wake of the Sarbanes-Oxley Act and with ongoing development of frameworks such as the Enterprise Risk Management (ERM) framework from the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on an inductive methodological approach using literature review and interviews with managers engaged in risk management and internal control projects, this paper identifies three main areas that currently have management attention. These are business process risk management, compliance management and internal control development. This paper discusses these issues and identifies a series of research questions regarding these critical issues.

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ID Code: 5192
Item Type: Conference Paper
Refereed: Yes
Keywords: Risk Management, Internal control, Business processes, Compliance, Sarbanes, Oxley Act, ERP systems, COSO, COBIT
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Auditing and Accountability (150102)
Australian and New Zealand Standard Research Classification > INFORMATION AND COMPUTING SCIENCES (080000) > INFORMATION SYSTEMS (080600) > Information Systems Management (080609)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2006 (The authors)
Deposited On: 11 Oct 2006 00:00
Last Modified: 14 Jul 2014 03:38

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