التفاصيل البيبلوغرافية
| العنوان: |
Adding Significant Value with Internal Controls. |
| المؤلفون: |
Campbell, David R.1, Campbell, Mary, Adams, Gary W.2 |
| المصدر: |
CPA Journal. Jun2006, Vol. 76 Issue 6, p20-25. 6p. |
| مصطلحات موضوعية: |
Committees, Internal auditing, Auditing of corporations, Business planning |
| مصطلحات جغرافية: |
United States |
| مستخلص: |
The article provides an overview of the Committee of the Sponsoring Organizations of the Treadway Commission's (COSO) model of internal controls that are used in organizations as an implementation framework in the U.S. The internal control framework of COSO consists of an executive summary, a framework, guidance to public companies on reporting on internal controls to third parties and evaluation tools to help a company assess its control environment. It aims to achieve three areas of company objectives, which include operational goals, financial reporting goals and compliance goals. |
| قاعدة البيانات: |
Finance Source |
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