The survey can be found here
The International Federation of Accountants through its Professional Accountants in Business (PAIB) Committee is seeking your views on the need to internationally align risk management and internal control guidelines. I have posted a short piece in the financial reporting section but it has been pointed out to me that the survey is also very relevant to those that might follow the management accounting threads - if you are then please check out the financial reporting threads.
Thanks Nick.
Managements system is 'one of business controls' designed to result in 'continung operations'.
For this to suceed the business controls will faciltate the 'right risks' being pursued otherwise the end maybe sooner.
Best regards
Cliff Moggs