Institute of Accounting, Control
and Auditing

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Research

We focus both on Primary and on Secondary Research. Our aim is to contribute significantly to the theoretical foundations as well as to provide research results that are strongly connected to the practice.

The following research areas provide a short overview on current research questions:

Internal Audit
The formulation of Internal Audit Principles is a central aspect of our research. These are supplemented with concrete recommendations for their implementation, frequently with a Swiss focus. Furthermore, we focus on the activities and procedures that are of central relevance in order to fulfill the Internal Audit’s duties and responsibilities.

Internal Control
The development of an effective Internal Control is a central aspect of our work. In this respect we are looking for concrete possibilities for their efficient implementation based on the underlying instruments and tools.

Risk Management, Compliance
In accordance with the above mentioned Internal Audit mechanisms as well as the control activities, we also study the contents and interfaces of the so-called «2nd line of Defense», which is crucial for proper managerial processes.

Governance
In the range of Governance, we focus on the research of concrete activities of the board of directors as a company’s highest controlling body. Thereby, in particular the possibilities in the optimization of operating processes of the audit committee are studied.

Publications with regard to our research activities are available on the research platform Alexandria as well as in the navigation under Publications (see Quick links).

Quick links
  • Research Platform Alexandria
  • Publications Prof. Ruud
Contact

Institute of Accounting, Control and Auditing
University of St.Gallen (ACA-HSG)
Esther Bannwart Notter
Tigerbergstrasse 9
CH-9000 St.Gallen
Email:
Phone: +41 (0)71 224 76 30

  • http://www.aca.unisg.ch









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  • EN-Universität spezifische Links
    • Sitemap
    • Contakt
  • About us
  • Areas
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  • Supervisory Board
  • People at the institute
  • Sponsoring
  • Public Offers
  • ACA Symposium
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  • Contact
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  • Hilti AG
  • KPMG
  • Think-cell
  • Consulting, Advisory Opinions & Surveys
  • Accounting
  • Accounting and Taxation
  • Audit and Accounting
  • Contr./Performance Management
  • Corporate Finance
  • Corporate Governance
  • Financial Management
  • Financial Institutions
  • Hilti Lab
  • Internal Control / Audit
  • Service Performance Management
  • Team
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  • Team
  • Teaching
  • Research
  • Bachelor´s and Master´s theses
  • Publications
  • Jobs
  • Zeitschrift fur Controlling
  • Ad Personam
  • People at the institute
  • Teaching
  • Research
  • Publications
  • Executive Education
  • Jobs
  • Team
  • Ad Personam
  • Teaching
  • Research
  • Bachelor’s and Master’s thesis
  • Publications
  • Network NICG
  • Team
  • Teaching
  • Research
  • Bachelor's, Master's and Ph.D. thesis
  • Publications
  • Jobs
  • Team
  • Teaching
  • Bachelor and Master theses
  • Publications
  • Jobs
  • Projects
  • Sponsoring
  • Team
  • Teaching
  • Executive Education
  • Research
  • Bachelor's, Master's and Ph.D.Thesis
  • Publications
  • Jobs
  • Ad Personam
  • Research and publications
  • Teaching
  • Executive Development
  • Speeches and workshops
  • ACA Symposium
  • ACA Research Seminar Series
  • ACA Prize
  • Giorgio Behr Prize
  • ACA Working Paper Series
  • Brownbag Seminars
  • 2018
  • 2017
  • 2020
  • 2019
  • 2018
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  • 2016
  • 2015
  • 2014
  • Laureate 2018
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  • Kausch Prize
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  • Spring 2016
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  • Spring 2015
  • Master Programme MAccFin
  • Assessment Year
  • Bachelor Level
  • Master Level
  • Ph.D. Programmes
  • Internal Auditing Programme
  • PM Academy
  • CMA®
  • CMA Certification
  • IMA Switzerland Chapter
  • Companies
  • Students
  • Top Performers on CMA Exam