COSO Model for Internal Control (II)
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 m...
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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2020-03-01
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| Series: | CECCAR Business Review |
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| Online Access: |
https://www.ceccarbusinessreview.ro/coso-model-for-internal-control-ii-a13d/download-PDF/
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