To read the full version of this content please select one of the options below:

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.)

Corporate Governance

ISSN: 1472-0701

Article publication date: 1 June 2004

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