Modelul COSO al controlului intern (I)
COSO Model for Internal Control (I)
Author(s): Mirela PăunescuSubject(s): Business Economy / Management, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: control environment; risk assessment; control activities; information; communication; monitoring;
Summary/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.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 01
- Page Range: 22-30
- Page Count: 8
- Language: English, Romanian