University of Twente Student Theses


Improving the internal control system at Company X : a qualitative approach

Harmsen, M.J. (2018) Improving the internal control system at Company X : a qualitative approach.

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Abstract:The thesis aims to improve the internal control system at Company X by developing a comprehensive risk control framework. Due to a fast-changing world and business environment, the complexity of risk has changed. This has urged the need for increased risk awareness and oversight, together with improved risk reporting. In this regard, traditional internal control systems might not be sufficient anymore to deal with the increased risk complexity. In this thesis, a more complete view of risk management, enterprise risk management, is adopted. The 'COSO ERM: integrating with strategy and performance' framework is used to develop a new risk control framework, which should provide better insight into the role of enterprise risk management in setting and executing strategy, the alignment between risk performance and enterprise risk management, and the expectations regarding risk governance and oversight.
Item Type:Essay (Master)
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:58 process technology
Programme:Industrial Engineering and Management MSc (60029)
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