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 AJIBM  Vol.5 No.9 , September 2015
A Theoretical Framework of Social Responsibility-Internal Control in Chinese Companies
Wei Zhang
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Abstract: A perfect social responsibility (SR) internal control system is the basis for a company to sustain its long-term development. An integrated framework of SR internal control could be built in three divisions: one is the five key elements of internal control, the other is the major context of SR according to ISO26000: 2010 and “Internal Control Supporting Guidelines”, and another is the performing levels which can be categorized as the strategic management level and the operation activities level. A detail analysis of this integrated SR internal control framework was made and suggestions for improving the current SR performing effect were provided.
Keywords: Social Responsibility, Internal Control, Framework, Suggestions
Cite this paper: Zhang, W. (2015) A Theoretical Framework of Social Responsibility-Internal Control in Chinese Companies. American Journal of Industrial and Business Management, 5, 577-580. doi: 10.4236/ajibm.2015.59057.
References

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[5]   Financial Reporting Council (2005) Internal Control-Revised Guidance for Directors on the Combined Code.

 
 
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