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Business Process Risk Management, Compliance and Internal Control: A Research Agenda

Research output: Working paperResearch

  • Pall M. Rikhardsson, Denmark
  • Peter Best, Denmark
  • Peter Green, Denmark
  • Michael Rosemann, Denmark
  • Accounting Research Centre - ARC
  • Department of Business Studies
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 areas and identifies a series of research questions regarding these critical issues.
Original languageEnglish
PublisherAarhus School of Business, Department of Business Studies
ISBN (Electronic)87-7882-153-3
Publication statusPublished - 2006

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