The uncertainties of risk management: A field study on risk management internal audit practices in a Finnish municipality
作者： Eija Vinnari , Peter Skærbæk
DOI: 10.1108/AAAJ-09-2012-1106
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摘要: … The purpose of this paper is to analyse the implementation of risk management as a tool for internal audit activities, focusing on unexpected effects or uncertainties generated during its …
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