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Control of the treasury function

Control of the treasury function 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Corporate Governance Emerald Publishing

Control of the treasury function

Corporate Governance , Volume 4 (2): 10 – Jun 1, 2004

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References (35)

Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
1472-0701
DOI
10.1108/14720700410534958
Publisher site
See Article on Publisher Site

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.

Journal

Corporate GovernanceEmerald Publishing

Published: Jun 1, 2004

Keywords: Corporate governance; Financial management; Financial control; Business failures

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