Control of the treasury function
Christine Helliar
(Senior lecturer in the Department of Accountancy and Business Finance, University of Dundee. Tel: 01382 345174, Fax: 01382 348421, E‐mail: t.m.dunne@dundee.ac.uk)
Theresa Dunne
(Lecturer in the same department.)
3108
Abstract
High profile disasters such as those experienced at Barings in 1995 and more recently at Enron and AIB Group, have resulted in increasing attention being focused on the internal control procedures of companies, in particular on the control mechanisms and processes in place in treasury departments. This paper uses interviews to investigate the internal control procedures at 11 treasury departments in the UK.
Keywords
Citation
Helliar, C. and Dunne, T. (2004), "Control of the treasury function", Corporate Governance, Vol. 4 No. 2, pp. 34-43. https://doi.org/10.1108/14720700410534958
Publisher
:Emerald Group Publishing Limited
Copyright © 2004, Emerald Group Publishing Limited