An alliance is a strategic management tool. It helps one organisation to cooperate with others in order to achieve speciﬁc product development, sales or distribution goals. The relationship between the allied organisations is in most cases a loose one, but the investments are substantial. Controls may play a critical role in the success of the alliance. This article describes the phases in which an alliance is established and deals with the corresponding risks and controls. It also addresses the relationship between the ICT auditor and alliances in the ﬁnancial audit.
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