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Wang, J.C. and Shen, X.Q. (2012) Corporate Social Responsibility and Internal Control: Interactive Relationship and Optimization Path Research. Communication of Finance and Accounting, 3, 13-17.

has been cited by the following article:

• TITLE: A Theoretical Framework of Social Responsibility-Internal Control in Chinese Companies

  AUTHORS: Wei Zhang

  KEYWORDS: Social Responsibility, Internal Control, Framework, Suggestions

  JOURNAL NAME: American Journal of Industrial and Business Management, Vol.5 No.9, September 2, 2015

  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.