Results 81 to 90 of about 8,207 (227)
Internal control systems in the European Union Member
Audit Financiar, 2018 Most EU Member States have initiated reforms to improve public sector management by introducing and promoting the public internal control system focusing on the implementation of core principles on an internationally recognized internal control model. In
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Proceso de control interno basado en Coso II en una empresa operadora de viajes.
Revista Metropolitana de Ciencias Aplicadas, 2021 La presente investigación tuvo como objetivo evaluar el sistema de control interno utilizando como metodología de evaluación de control interno el Marco de Gestión Integral de Riesgo (Coso II) en las áreas de gerencia general, contabilidad y ventas en ...
Helen Gómez Medina +3 more
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El rol del auditor Coso I VS Coso II
, 2008 El presente trabajo de tesis tiene como objetivo identificar las variaciones y ajustes definidos en los principales marcos de trabajo utilizados por los auditores como son COSO I y COSO II. Además de conocer en forma más profunda las responsabilidades del auditor, y como estas se ampliaron y se volvieron más complejas, con el aparecimiento del nuevo ...
León Segarra, Denisse Nabeti +1 more
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Spatial Variation in the Educational Gradient of First Motherhood in Spain: Occurrence and Timing
Population, Space and Place, Volume 31, Issue 7, October 2025.ABSTRACT Several studies have analyzed the relationship between educational attainment and fertility across countries, identifying significant differences. However, these works often overlook intra‐country variation, which may play an important role in moderating that relationship.
Manuel T. Valdés +2 more
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Business Strategy &Development, Volume 8, Issue 3, September 2025.ABSTRACT This study investigates bidirectional relationships between fraud risk management and environmental stewardship as well as fraud risk management and environmental disclosures through an integrated theoretical framework combining Meta‐model fraud theory with stakeholder, agency, and legitimacy theories.
Israel Akinbode Owolabi +2 more
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COSOS geothermal environmental overview study [PDF]
, 1978 Key issues relating to noise effects are identified. Existing data are described that may be useful in resolving these issues: ambient noise conditions within the region, geothermal noise sources to be expected, types of sensitive noise receptors, and any applicable regulations or standards.
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Grasas y Aceites, 2013 Aqueous extraction is a promising green alternative to hexane extraction. This study used a salt effect-aided aqueous extraction process (AEP-SE) for extracting Camellia oleifera seed oil (COSO) to improve oil extractability and avoid emulsification in ...
X. Yu, Q. Li, S. Du, R. Zhang, C. Xu
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Gusau Journal of Accounting and FinanceThis study examined the effect of risk management committee on the financial performance of listed Deposit Money Banks (DMBs) in Nigeria. Financial performance which is the dependent variable was proxied by return on assets (ROA), while enterprise risk ...
Blessing Unekuojo Oguche +2 more
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ANALISIS PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA PT PASAR BUAH 88
Jurnal Akuntansi Keuangan dan Bisnis, 2018 Tujuan dari penelitian ini untuk mengetahui perbandingan antara pengendalian internal persediaan barang dagang pada PT Pasar Buah 88 dengan pengendalian internal berbasis standar COSO (Committee of Sponsoring Organizations of the Treadway Commission ...
Monica Tannusa +2 more
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Controle interno e gestão de riscos
Revista Catarinense da Ciência ContábilO objetivo da pesquisa é identificar e analisar a percepção de um grupo de gestores financeiros de IES privadas sobre a existência e aplicabilidade de práticas de controle interno e gestão de riscos, e seus efeitos na área financeira, à luz do modelo ...
Jucilene Santana Silveira +3 more
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