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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
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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
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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
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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
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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
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تقويم إدارة المخاطر على وفق إطار التدقيق: دراسة ميدانية (هيئة الإعلام والاتصالات في بغداد)
Journal of Techniques, 2023 هدفت الدراسة التحقق من تأثير استخدام إطار (COSO) على جودة التدقيق في هيئة الإعلام والاتصالات في بغداد، العراق، استخدمت الدراسة نهجًا كميًا مع تصميم وصفي، تم جمع البيانات باستخدام استبانة تم توزيعها على (N-153) المشاركين.
Mariam Saleh Hassan, Ghada Shami
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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
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COSO integrated framework and interactive connection elements of internal control [PDF]
Ekonomski Pogledi, 2018 Internal control is a process, established and implemented by management and other employees, with the aim of providing reasonable assurance regarding the achievement of goals in the following areas: efficiency and effectiveness of operations ...
Kulić Slavica
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Contextus, 2022 O estudo teve como objetivo analisar os aspectos do sistema de controles internos da Pró-Reitoria de Planejamento e Administração da Universidade Federal do Ceará (PROPLAD) na perspectiva dos componentes do modelo COSO.
Larissa Fidélis Soares +1 more
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