Internal Control System (ICS)

Roland Müller () and Christopher Drax ()
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Roland Müller: University of St. Gallen
Christopher Drax: P3 aviation, P3 Group

Chapter 4 in Aviation Risk and Safety Management, 2014, pp 39-43 from Springer

Abstract: Abstract Companies that are subject to regular audits must continue to confirm the existence of an internal control system (ICS). To date, auditors assess the internal control system only to obtain an understanding of the entity to be audited for consideration in the preparation of the ICS audit strategy and the audit approach.

Keywords: Internal Control System (ICS); Audit Approach; Control Consciousness; Enterprise Risk Management (ERM); Business Process Performance (search for similar items in EconPapers)
Date: 2014
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DOI: 10.1007/978-3-319-02780-7_4

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