In choosing the topic for my final year dissertation, my intention was to expand my knowledge in an area, which would be both interesting and beneficial to me. After being introduced to the idea of Information Risk Management through my course material, I attributed both of these values to this topic and decided to read more into the subject. In doing so, I found the area of Internal Control to be the most interesting and so I decided to concentrate on that viewpoint. The thinking behind it being that it would be valuable to me in the future when working in a business environment. My choice of methodology for the research was to use a Qualitative Approach. Through utilising methods and techniques, which give rise to qualitative data, I could provide valuable, detailed information about activities, events, occurrences and behaviour. This, in turn, would allow me describe, define and truly understand the actions, meanings, problems and processes in their own social context (adapted from Lynch, 2002).