Scandinavian Working Papers in Business Administration

Management Accounting Research Group Working Papers,
University of Aarhus, Aarhus School of Business, Department of Business Studies

No M-2006-05: Business Process Risk Management, Compliance and Internal Control: A Research Agenda

Pall Rikhardsson (), Peter Best, Peter Green and Michael Rosemann
Additional contact information
Pall Rikhardsson: Department of Management Science and Logistics, Aarhus School of Business, Postal: The Aarhus School of Business, Fuglesangs Allé 4, 8210 Aarhus V, Denmark
Peter Best: Faculty of Business, Postal: Queensland University of Technology
Peter Green: The University of Queensland Business School, Postal: University of Queensland
Michael Rosemann: Faculty of Information Technology, Postal: Queensland University of Technology

Abstract: Integration of risk management and management control is emerging as an important area in the wake of the Sarbanes-Oxley Act and with ongoing development of frameworks such as the Enterprise Risk Management (ERM) framework from the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on an inductive methodological approach using literature review and interviews with managers engaged in risk management and internal control projects, this paper identifies three main areas that currently have management attention. These are business process risk management, compliance management and internal control development. This paper discusses these areas and identifies a series of research questions regarding these critical issues

Keywords: Risk management; Internal control; Business processes; Compliance; Sarbanes-Oxley Act; ERP systems; COSO; COBIT

19 pages, September 18, 2006

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