Pesquisa de referências
Centro de Documentação

COSO at a crossroad

 
<?xml version="1.0" encoding="UTF-8"?><modsCollection xmlns="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-8.xsd">
<mods version="3.8">
<titleInfo>
<title>COSO at a crossroad</title>
</titleInfo>
<name type="personal" usage="primary" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080326067">
<namePart>Quinn, Lawrence Richter</namePart>
<nameIdentifier>MAPA20080326067</nameIdentifier>
</name>
<typeOfResource>text</typeOfResource>
<originInfo>
<place>
<placeTerm type="code" authority="marccountry">esp</placeTerm>
</place>
<dateIssued encoding="marc">2006</dateIssued>
<issuance>serial</issuance>
</originInfo>
<language>
<languageTerm type="code" authority="iso639-2b">spa</languageTerm>
</language>
<physicalDescription>
<form authority="marcform">print</form>
<form authority="marccategory">microform</form>
</physicalDescription>
<abstract>The Committee of Sponsoring Organizations of the Treadway Commission (COSO) labored long and hard to produce its Enterprise Risk Management Integrated Framework, but is this model at risk of being shunted aside by nimbler, more popular competitors? One positive sign: Despite its perceived weaknesses, studies show that companies outside the U.S. are adopting it at a level higher than in the country where it was introduced in 2004</abstract>
<note type="statement of responsibility">Lawrence Richter Quinn</note>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080537395">
<topic>COSO</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080582418">
<topic>Riesgo financiero</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080571696">
<topic>Control interno</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080536534">
<topic>ERM</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080606091">
<topic>Estrategia empresarial</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080584337">
<topic>Control de gestión</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080591182">
<topic>Gerencia de riesgos</topic>
</subject>
<classification authority="">7</classification>
<relatedItem type="host">
<titleInfo>
<title>Strategic Finance</title>
</titleInfo>
<originInfo>
<publisher>Madrid</publisher>
</originInfo>
<part>
<text>nº 1, Julio 2006 ;  p. 43-49</text>
</part>
</relatedItem>
<recordInfo>
<recordContentSource authority="marcorg">MAP</recordContentSource>
<recordCreationDate encoding="marc">060725</recordCreationDate>
<recordChangeDate encoding="iso8601">20080418125828.0</recordChangeDate>
<recordIdentifier source="MAP">MAP20071508217</recordIdentifier>
<languageOfCataloging>
<languageTerm type="code" authority="iso639-2b">spa</languageTerm>
</languageOfCataloging>
</recordInfo>
</mods>
</modsCollection>