| Autor: |
Mirela PĂUNESCU |
| Jazyk: |
English<br />Romanian; Moldavian; Moldovan |
| Rok vydání: |
2020 |
| Předmět: |
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| Zdroj: |
CECCAR Business Review, Vol 1, Iss 2, Pp 40-46 (2020) |
| Druh dokumentu: |
article |
| ISSN: |
2668-8921 |
| DOI: |
10.37945/cbr.2020.02.05 |
| Popis: |
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. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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