Corporate governance, business ethics, risk management and internal control /
Ma. Elenita Balatbat Cabrera, Gilbert Anthony B. Cabrera, and Bernadette Ann B. Cabrera.
- 2021-2022 edition
- xiii, 310 pages ; 24 cm.
Includes bibliographical references.
Introduction to corporate governance -- Corporate governance responsibilities and accountabilities -- Securities and exchange (SEC) commission code of corporate governance -- Sec code of corporate governance, continued -- Introduction to ethics -- Business ethics -- Common unethical practices of business establishments -- Ethical dilemma -- Advocacy against corruption -- Initiatives to improve business ethics and reduce corruption -- Risk management -- Practical insights introducing and managing business risks -- Overview of internal control -- Fraud and error -- Errors and irregularities in the transaction cycles of the business entity -- Internal control affecting assets -- Internal control affecting liabilities and equity.