Results 21 to 30 of about 1,802 (184)
Hebben de COSO-modellen toege voegde waarde voor de Rijksoverheid? [PDF]
MAB, 2007 In dit artikel wordt ingegaan op de toegevoegde waarde van de COSO-modellen voor de interne beheersing bij de Rijksoverheid. De aanleiding voor dit artikel is de rapportage van de Algemene Rekenkamer bij het jaarverslag van het Rijk over 2005.
Jan Droogsma
doaj +3 more sources
Jurnal Ilmiah Wahana Akuntansi, 2020 The purpose of this study was to analyze the effect of control activities on the risk of asset misappropriation in Rural Credit Banks (BPR). This study uses a survey method using some questionnaires.
Hera Khairunnisa +3 more
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Revista Arbitrada Interdisciplinaria Koinonía, 2019 Every organization sets goals to meet in the short and long term; To do this, it helps with different processes in which it is necessary to execute controls that allow to verify its correct operation.
Erika Priscila Zamora Cabrera +2 more
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Approaches to the definition of internal financial control
Путеводитель предпринимателя, 2020 The article presents an analytical review of Russian and foreign approaches to understanding internal financial control. Different opinions of economists on the methods and tasks of internal financial control have been studied.
D. R. Khabibullina
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أثر تطبيق عناصر نموذج لجنة المنظمات الراعية (COSO) على فاعلية أنظمة الرقابة الداخلية فى مديريات التربية والتعليم فى الأردن [PDF]
المجلة العلمية لكلية التجارة . أسيوط, 2019 هدفت الدراسة إلى التعرف على أثر تطبيق عناصر نموذج (COSO) على فاعلية أنظمة الرقابة الداخلية في مديريات التربية والتعليم في الأردن.ولتحقيق أهداف الدراسة قامت الباحثة بتطوير استبانة وتم تطبيقها على جميع موظفى الرقابة الداخلية ضمن مجتمع الدراسة والمكون من ...
أسماء جميل قطمش
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COSO Model for Internal Control (II)
CECCAR Business Review, 2020 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.
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel +2 more
wiley +1 more source
Ridgecrest aftershocks at Coso suppressed by thermal destressing
Nature, 2021 Geothermal and volcanic areas are prone to earthquake triggering1,2. The Coso geothermal field in California lies just north of the surface ruptures driven by the 2019 Ridgecrest earthquake (moment magnitude Mw = 7.1), in an area where changes in coseismic stress should have triggered aftershocks3,4. However, no aftershocks were observed there4.
Kyungjae Im +3 more
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ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.A sustainable upcycling strategy transforms tungsten carbide–cobalt (WC–Co) soft scrap into high‐performance cathode materials. Recycled Co with trace nickel (Ni) is resynthesized into stabilized LiCoO2 with superior high‐voltage durability, while the recovered tungsten is further utilized as tungsten trioxide to enhance Ni‐rich cathode interfaces ...
Seulgi Kim +10 more
wiley +1 more source
The Updated COSO Report 2013 [PDF]
Journal of Modern Accounting and Auditing, 2015 This paper aims to investigate the issue relating to the internal control system of listed companies, according to the publication of the new framework COSO (Committee of Sponsoring Organization of Treadway Commission) updated in 2013. Since December 15, 2014 came into force the new framework on the procedures to implement and to make use of an ...
RIVA, PATRIZIA, Provasi, R.
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