The impact of COSO control components on internal control effectiveness: An internal audit perspective
Boards of directors have the ultimate responsibility for governance – including internal control – in their organisations. Management is tasked with the design, implementation and maintenance of internal control systems. Internal auditors play a key role in independently evaluating these controls, a...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2013-07-01
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| Series: | Journal of Economic and Financial Sciences |
| Subjects: | |
| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/272 |