Le rôle du COSO dans un contrôle interne efficace : Une étude exploratoire dans le contexte marocain

Autor: KHARBACH, mohamed, ZAAM, Houria, EL GUIR, Souhail

Publikováno v: International Journal of Accounting, Finance, Auditing, Management and Economics; Vol. 3 No. 1-2 (2022): Empirical research; 442-457
International Journal of Accounting, Finance, Auditing, Management and Economics; Vol. 3 No. 1-2 (2022): Recherches empiriques; 442-457

The strengthening of the internal control system and risk management depends on the application of a powerful and efficient reference framework in the matter, thus allowing to guarantee this purpose. The COSO was the subject of our research, we focus

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=issn26588455::b00790663f2433a63e9f9bec3c8925b8
https://www.ijafame.org/index.php/ijafame/article/view/488

Les mécanismes du contrôle de gestion et l’ingénierie des coûts un enchainement nécessaire pour améliorer le processus décisionnel

Autor: EL GUIR, Souhail, ZAAM, Houria, KHARBACH, Mohamed

Publikováno v: International Journal of Accounting, Finance, Auditing, Management and Economics; Vol. 3 No. 1-1 (2022): Theoretical research; 143-167
International Journal of Accounting, Finance, Auditing, Management and Economics; Vol. 3 No. 1-1 (2022): Recherches Théoriques; 143-167

Cost analysis is an integral part of the scope of cost accounting. As an instrument for collecting and analyzing information, it represents the core of the management control information system, despite its contributions, it has been the subject of c

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=issn26588455::e3b1d38473a19c46f7616f14a9422daa
https://www.ijafame.org/index.php/ijafame/article/view/466