| 000 -LEADER |
|---|
| fixed length control field |
00834nam a22001577a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230422113439.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230422b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Pett, Jason |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
A more effective approach for internal audit |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2018 |
| 520 #3 - SUMMARY, ETC. |
|---|
| Summary, etc |
The article discusses the importance of collaborating the business' lines of defense toward an integrated risk management solution. It outlines the risk management's line of defense including the management control, the risk and control monitoring and the independent assurance. The need for the internal audit to define a methodology to make the collaboration effective is also emphasized. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Poritz, Danielle |
| Relator term |
author |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Main entry heading |
Mar 2018, Vol. 225 Issue 3, pages 28 - 32 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |