Modelul COSO al controlului intern (I)
Numărul 8, 3-9 martie 2020
Expertiza și auditul afacerilor
Abstract: 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.
Clasificare JEL: G39
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