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COSO-Based Internal Control and Comprehensive Enterprise Risk Management: Institutional Background and Research Evidence from China

Encyclopedia
China’s internal control framework follows the Committee of Sponsoring Organizations (COSO) framework, emphasizing enterprise risk management and encompassing financial reporting, operations, compliance, and strategies.
Hanwen Chen, Shenghua Wang, Daoguang Yang, Nan Zhou   +3 more
doaj   +2 more sources

Het COSO-studierapport [PDF]

MAB, 1993
Luc Van Zutphen
doaj   +4 more sources

Tidal modulation of seismicity at the Coso geothermal field

Earth and Planetary Science Letters, 2022
Wei Wang, Peter M Shearer, John E Vidale
exaly   +2 more sources

Modification Of Coso Internal Control For The Economy Of Indonesian Corn Emblems SMEs

Journal of Innovation and Applied Technology, 2023
This study aims to determine the application of raw material control and internal support according to COSO and COSO modifications for Micro, Small and Medium Enterprises (MSMEs). The object under study is the Nusantara Corn Chips SMEs.
Kariyoto Kariyoto, Tibyani Tibyani
doaj   +1 more source

Концептуальні підходи до формування критеріїв оцінювання ефективності системи внутрішнього контролю в Міністерстві оборони України

Social Development & Security, 2021
В статті розглядаються основні причини уповільнення розвитку системи внутрішнього контролю в державному секторі України, яка виступає інструментом підвищення ефективності функціонування об’єкта контролю в цілому.
Stanislav Slobodianyk, Pavlo Parkhomenko, Оleksandr Demenev, Ivan Tkach   +3 more
doaj   +1 more source

Evaluating Blockchain Using COSO [PDF]

Current Issues in Auditing, 2020
SUMMARY As companies begin to explore and develop technology solutions based on blockchain and smart contracts, there is a need to understand the impact of blockchain and smart contracts on the assessment of internal controls and enterprise risk.
Nishani Edirisinghe Vincent, Reza Barkhi
openaire   +1 more source

SISTEM PENGENDALIAN INTERNAL BERDASARKAN COSO FRAMEWORK PADA PERUSAHAAN KONSTRUKSI

Jurnal Riset Akuntansi Politala, 2023
Companies that are growing rapidly must be able to increase their competitiveness by continuously improving their operational activities in order to survive. One of the improvements that must be made is the company's internal control system.
Muhamad Agung Saputra, N. Novita
semanticscholar   +1 more source

The Importance of COSO Framework Compliance in Information Technology Auditing and Enterprise Resource Management

International Journal of Innovative Research & Development, 2023
This article examines the significance of the COSO framework in managing risks and establishing effective control environments for organizations' IT systems.
Oluwaseun Oladeji Olaniyi, Dagogo Sopriala Omubo   +1 more
semanticscholar   +1 more source

МОДЕЛЬ УПРАВЛІННЯ РИЗИКАМИ COSO: ЕВОЛЮЦІЯ ТА ТРАНСФОРМАЦІЯ

Економіка та суспільство, 2020
У статті висвітлено результати аналізу моделі COSO та публікаційних джерел стосовно даного стандарту. Проаналізовано погляди іноземних науковців на ефективність та доцільність імплементації стандарту COSO організаціями.
Nataliia Prukaziyk, Diana Mendryk
doaj   +1 more source

Perspectives on the Relevance of the Internal Control System in Combating and Investigating Frauds in Financial Reporting

CECCAR Business Review, 2023
This study addresses the issue of mechanisms and tools for combating and investigating fraud in financial reporting, in the context of an amplification of this phenomenon over the last decades.
Valentin BURCĂ, Nicolae BOBIȚAN, Diana DUMITRESCU   +2 more
doaj   +1 more source