INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM – AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL
| Autor: | Palfi Cristina, Bota-Avram Cristina |
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| Rok vydání: | 2009 |
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| Zdroj: | The Journal of the Faculty of Economics - Economic. 3:1091-1096 |
| Popis: | The purpose of this paper is to focus on one of the most important aspect of the internal control in banking system – information and communication - trying to identify on which of the two well-known international models of control (COSO or CoCo) i |
| Databáze: | OpenAIRE |
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