Beyond Internal Control Over Financial Reporting: The Chinese Experience

By examining two different modes of internal control and the fundamentals of risk management, this book analyses the role of internal control in finance, investment, dividend allocation and corporate strategies through China’s experience. It confirms the superiority of internal control in operation and management.

Daoguang Yang is Professor of Accounting at the University of International Business and Economics, China. His research interests include internal control and auditing, corporate governance and finance.