Results 1 to 10 of about 85,377 (225)
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
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 +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
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
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 +2 more
doaj +1 more source
Revista Ambiente Contábil, 2023 Objetivo: Este estudo teve o objetivo de investigar a percepção dos gestores de uma Instituição Estadual de Ensino Superior quanto ao alinhamento do sistema de controle interno institucional aos padrões internacionais, propostos pelo COSO no documento ...
Kamilla Alves Barreto +2 more
doaj +1 more source
COSO MODELİ: İÇ KONTROL YAPISI - COSO MODEL: INTERNAL CONTROL STRUCTURE [PDF]
Öneri Dergisi, 2014 Ozet Iktisadi ve teknolojik gelismeler; zaman icinde cok sayida faaliyetin cok sayida kisi ve uzun sureclerle yurutuldugu, hiyerarsik orgutsel duzenlerin surekli gelistigi, karmasik isletme yapilarinin ortaya cikmasina neden olmustur. Bunun sonucunda isletmelerin faaliyetleri basit kontrol yontemleriyle izlenemeyecek hale gelmistir.
TÜREDİ, Hasan +2 more
openaire +2 more sources
The Process of Controlling and Monitoring Operational Risk Using COSO ERM at PT. Agro [PDF]
International Journal of Management, Accounting and Economics, 2023 Agro is a growing company engaged in the plantation sector. As a growing company, companies need to improve company performance by implementing a risk management process based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO)
Matias Andika Yuwono, Dyna Rachmawati
doaj +1 more source
Polarized s-quark Distribution in Charmed Hadron Leptoproduction [PDF]
, 2002 In order to extract the polarized strange quark density in proton, we studied the semi-inclusive $\Lambda_c$/$\bar{\Lambda}_c$ leptoproduction in charged current DIS at THERA energies.
Coso C., KAZUTAKA SUDOH
core +2 more sources