Accountability
& Risk
Management
Summary of the Seminars
Given in 2021/2022 | Summary by LouisT
,Contents
Chapter 1. Introduction in the Seminar + (Spira and Page, 2003) ........................................... 6
1.1 Case Study ................................................................................................................... 6
1.2 The Role of Theory in Qualitative Research .............................................................. 6
1.3 Paper (Spira and Page (2003)) .................................................................................... 6
1.3.1 Story ..................................................................................................................... 7
1.3.2 Risk management as a form of accountability ................................................... 7
1.3.3 Historical Development of Risk .......................................................................... 7
1.3.4 How internal control became risk management ............................................... 8
1.3.5 Who benefits from this evolution?..................................................................... 9
1.3.6 Back to the question ......................................................................................... 10
Chapter 2. Arthur Andersen + Canadian Sponsorship Program Scandal .............................. 11
2.1 Case Study (Arthur Andersen) .................................................................................. 11
2.1.1 Key Findings and/or storyline of paper. ........................................................... 11
2.1.2 Contributions ..................................................................................................... 11
2.1.3 Theory ................................................................................................................ 12
2.1.4 Understanding the paper .................................................................................. 12
2.2 Case Study (Canadian Sponsorship Program) ......................................................... 14
2.2.1 Key Findings and/or storyline of paper. ........................................................... 14
2.2.2 Contributions ..................................................................................................... 14
2.2.3 Theory ................................................................................................................ 14
2.2.4 Understanding the paper .................................................................................. 15
Chapter 3. The organizational dynamics & COSO Success .................................................... 17
3.1 The Organizational Dynamics................................................................................... 17
3.1.1 Contributions ..................................................................................................... 17
3.1.2 Theory ................................................................................................................ 17
3.1.3 Key Findings and/or storyline of paper. ........................................................... 18
3.1.4 Key take-aways.................................................................................................. 19
3.2 COSO Success ............................................................................................................ 20
3.2.1 Contributions ..................................................................................................... 20
3.2.2 Theory ................................................................................................................ 21
3.2.3 Key Findings and/or storyline of paper. ........................................................... 21
3.2.4 Key take-aways.................................................................................................. 22
Chapter 4. The role of Risk Management & IIRC ................................................................... 24
A summary by LouisT on Stuvia.nl | Thank you for your purchase! | Version 2.0 (Final)
A summary by LouisT on Stuvia.nl | Thank you for your purchase! | Version 2.0 (Final)
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller louist. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $6.98. You're not tied to anything after your purchase.