INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM #8211; AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL
The purpose of this paper is to focus on one of the most important aspect of the internal control in banking system #8211; information and communication - trying to identify on which of the two well-known international models of control (COSO or CoCo) i
| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
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University of Oradea
2009-05-01
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| Series: | Annals of the University of Oradea: Economic Science |
| Subjects: | |
| Online Access: | http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/185.pdf |
| _version_ | 1818916053185462272 |
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| author | Bota-Avram Cristina Palfi Cristina |
| author_facet | Bota-Avram Cristina Palfi Cristina |
| author_sort | Bota-Avram Cristina |
| collection | DOAJ |
| description | The purpose of this paper is to focus on one of the most important aspect of the internal control in banking system #8211; information and communication - trying to identify on which of the two well-known international models of control (COSO or CoCo) i |
| first_indexed | 2024-12-20T00:12:03Z |
| format | Article |
| id | doaj.art-f6990f849f754e6e8ad14ee2286e8637 |
| institution | Directory Open Access Journal |
| issn | 1222-569X 1582-5450 |
| language | deu |
| last_indexed | 2024-12-20T00:12:03Z |
| publishDate | 2009-05-01 |
| publisher | University of Oradea |
| record_format | Article |
| series | Annals of the University of Oradea: Economic Science |
| spelling | doaj.art-f6990f849f754e6e8ad14ee2286e86372022-12-21T20:00:29ZdeuUniversity of OradeaAnnals of the University of Oradea: Economic Science1222-569X1582-54502009-05-013110911096INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM #8211; AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROLBota-Avram CristinaPalfi CristinaThe purpose of this paper is to focus on one of the most important aspect of the internal control in banking system #8211; information and communication - trying to identify on which of the two well-known international models of control (COSO or CoCo) ihttp://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/185.pdfInformation, Communication, COSO model, CoCo model, Romanian framework |
| spellingShingle | Bota-Avram Cristina Palfi Cristina INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM #8211; AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL Annals of the University of Oradea: Economic Science Information, Communication, COSO model, CoCo model, Romanian framework |
| title | INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM #8211; AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL |
| title_full | INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM #8211; AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL |
| title_fullStr | INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM #8211; AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL |
| title_full_unstemmed | INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM #8211; AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL |
| title_short | INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM #8211; AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL |
| title_sort | information and communication in banks key elements of the internal control system 8211 an empirical analysis between romanian american and canadian models of control |
| topic | Information, Communication, COSO model, CoCo model, Romanian framework |
| url | http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/185.pdf |
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