Results 11 to 20 of about 8,207 (227)

Influence of Anticipation on Neuromuscular Control During a Single-Leg Diagonal Drop Jump Landing Task In Female Football Players. A Cross-Sectional Study. [PDF]

open access: yesEur J Sport Sci
ABSTRACT The impact of anticipation during a football‐specific action on neuromuscular control in female football players is underexplored. To investigate the influence of anticipation on trunk and lower limb kinematics during a single‐leg diagonal drop jump test in female football players. Twenty‐eight amateur football players performed two drop jumps
Miralles-Iborra A   +5 more
europepmc   +2 more sources

Control interno y modelo COSO en la gestión administrativa y financiera empresarial

open access: yesPODIUM, 2023
El propósito del artículo es evaluar el valor del control interno en la gestión administrativa y financiera en las empresas mediante el uso del modelo COSO.
Miguel Leonardo Catagua Briones   +2 more
semanticscholar   +1 more source

Internal control under the approach of COSO ERM framework components: a study in a higher education institution

open access: yesRevista Ambiente Contábil, 2023
Purpose: The present work aimed to investigate the perception of managers in a State Higher Education Institution regarding the alignment of the institutional internal control system with international standards, as proposed by COSO in the document ...
Kamilla Alves Barreto   +2 more
semanticscholar   +1 more source

Controle interno sob enfoque dos componentes do framework COSP ERM: um estudo em uma instituição de ensino superior

open access: yesRevista 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]

open access: yesÖneri 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

Measuring the Level of Awareness of COSO Internal Control Standards in Metropolitan Municipalities in Turkey

open access: yesMarketing and Management of Innovations, 2023
Internal control is a management control built by managers to achieve organizational goals and ensure sustainability. COSO (Committee of Sponsoring Organizations), consisting of five independent organizations in the USA (United States of America ...
Gökhan Baral, Evren Cakirsoy
semanticscholar   +1 more source

Strategic Financial Risk Management: Implementing the COSO-ERM Framework at ABC Biotech Company

open access: yesFrontiers in Business, Economics and Management, 2023
This paper explores financial risk management through the lens of the COSO-ERM framework at ABC Biotech Company. It emphasizes the integration of risk management with corporate governance, strategy, and performance. Key aspects of the COSO-ERM framework,
Lixia Song
semanticscholar   +1 more source

Analysis of the Implementation of Internal Controls Based on the Coso Framework (Study on MSMEs in North SULAWESI)

open access: yesInternational Journal of Academic Research in Accounting, Finance and Management Sciences, 2023
This research aims to analyze the implementation of internal control in MSMEs using the COSO framework. Based on the COSO concept, internal control provides adequate assurance regarding the achievement of organizational goals in operations, reporting and
Andreas Randy Wangarry   +4 more
semanticscholar   +1 more source

The Process of Controlling and Monitoring Operational Risk Using COSO ERM at PT. Agro [PDF]

open access: yesInternational 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

Committee of Sponsoring Organization: potencial de auxílio ao estruturar um sistema de controle interno

open access: yesRevista de Gestão e Organizações Cooperativas, 2018
As rotinas de controle interno do Committee of Sponsoring Organization (COSO) podem ser utilizadas por organizações, independente de porte ou ramo de atividade.
Patrícia Simoni Longo   +4 more
doaj   +1 more source

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