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Modelul COSO al controlului intern (I)
Numărul 1, ianuarie 2020 » Strategie de afaceri, risc și guvernanță corporativă
Rezumat: The main purpose of internal control is to provide reasonable assurance regarding the achievement of the entity’s general objectives (regardless of whether the entity is a trading company or not). A core prerequisite of an effective internal control is to have clear objectives set by the company’s management.
Two internal control models have gained international recognition: the COSO Model and the CoCo Model. This article discusses the former.
Two internal control models have gained international recognition: the COSO Model and the CoCo Model. This article discusses the former.
Termeni-cheie:
mediul de control; evaluarea riscurilor; activități de control; informare; comunicare; monitorizare
Clasificare JEL: G39 | Pagini: 22-30
Statistică:
vizualizări rezumat 305 |
descărcări PDF 577 |
vizualizări PDF 82
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