Yes, there are several journals and publications that focus on the role of risk management and internal controls in the field of Commerce. Some notable ones include:

1. Journal of Risk and Insurance: This is a leading academic journal that publishes research on various aspects of risk management, including internal controls in the commercial sector.

2. Risk Management and Insurance Review: This journal focuses on risk management and insurance-related topics, including studies on internal controls in commerce.

3. Journal of Business Ethics: While not solely focused on risk management and internal controls, this journal often publishes articles on ethical considerations in business practices, including risk management and internal control systems.

4. International Journal of Business and Management: This journal covers a wide range of business topics, including risk management and internal controls in commerce.

5. The Internal Auditor: This publication is specifically aimed at internal auditors and covers various aspects of internal control systems and risk management in different industries, including commerce.

These journals and publications provide valuable insights and research on the role of risk management and internal controls in commerce, helping professionals and researchers stay updated on the latest developments and best practices in the field.