Author:
Helliar Christine,Dunne Theresa
Abstract
High profile disasters such as those experienced at Barings in 1995 and more recently at Enron and AIB Group, have resulted in increasing attention being focused on the internal control procedures of companies, in particular on the control mechanisms and processes in place in treasury departments. This paper uses interviews to investigate the internal control procedures at 11 treasury departments in the UK.
Subject
Business, Management and Accounting (miscellaneous)
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