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Internal control-integrated framework: executive summary

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COSO believes the framework will enable organizations to effectively and efficiently develop and maintain systems of internal control that can enhance the likelihood of achieving the entity’s objectives and adapt to changes in the business and operating environments. At experienced reader will find much that is familiar in the Framework, wich buildson what has proven useful in the original version. It retains the core definition on internal control and the five components of internal control.at the same time, the Framework includes enhancements and clarifications the are intended to ease use and application. One of the more significant enhancements is the information of fundamental concepts that were introduced in the original framework. The framework has been enhanced by expanding the financial reporting category of objectives to include other importand forms of repoting, such as non-financial and internal reporting. Also, the framework reflects considerations of many change in the business and operating environments over the past several decades, including : Expectations for governance oversight, Globaliztion of markets and operations, Change and greater complexities in business, Demands and complexities in laws, rules, regulations and standards.

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Ketersediaan

B20150110036

658.4013 COM i

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

658.4013 COM i

Penerbit

New York : COSO., 2013

Deskripsi Fisik

ii, 10 hlm. illus.

Bahasa

English

ISBN/ISSN

978-1-93735-238-7

Klasifikasi

658.4013

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

Commitee of Sponsoring Organization of the Treadway Commission

Versi lain/terkait

Lampiran Berkas

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