Risk and management accounting: best practice guidelines for enterprise-wide internal control procedures

This CIMA research report builds on a pilot study undertaken by the authors.

A framework for risk management was developed as a result of the research.

This research report describes the results of a major survey-based research study entitled 'Risk and Management Accounting: The development of best practice guidelines for enterprise-wide internal control procedures to identify and manage risk; the contribution of and the consequences for management accountants'.