COSO Model for Internal Control (II)
Copyright policy )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 management. Two internal control models have gained international recognition: the COSO Model and the CoCo Model. This article discusses the former.
communication, control activities, Economic history and conditions, risk assessment, HC10-1085, information, control environment, monitoring, HG1-9999, Finance
communication, control activities, Economic history and conditions, risk assessment, HC10-1085, information, control environment, monitoring, HG1-9999, Finance
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