The integration of balanced scorecard, enterprise risk management and internal control: A case study

The purpose of this study was to examine the integration of Balance Scorecard (BSC), Enterprise Risk Management (ERM) and Internal Control (IC). BSC could offer overview of financial and non-financial performance through sets of performance measures to guide the company's decision-making processes. ERM could contribute to boosting the consciousness of all sources of risks and decision making throughout the whole company while IC provide reasonable assurance throughout the company. This study aims to suggest and design a comprehensive model in which BSC, ERM and IC integrated for a case study in order to improve and support company's performance and decision making process under an efficient way. Both primary and secondary data used in methodology. Besides, qualitative method with a descriptive approach implemented to integrating BSC, ERM and IC under a comprehensive model for the case study