COSO integrated framework and interactive connection elements of internal control
Internal control is a process, established and implemented by management and other employees, with the aim of providing reasonable assurance regarding the achievement of goals in the following areas: efficiency and effectiveness of operations, reliability of financial reporting, compliance with exis...
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Format: | Article |
Language: | English |
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University of Pristina in Kosovska Mitrovica, Faculty of Economics
2018-01-01
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Series: | Ekonomski Pogledi |
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Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2018/1450-79511802049K.pdf |