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Use of COSO 1992 in management reporting on internal control

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Título: Use of COSO 1992 in management reporting on internal control / Parveen P. Gupta and Jeffrey C. ThomsonAutor: Gupta, Parven P.
Notas: The COSO framework provides an interated framework that identifies components and objectives of intenal control. But does it set forth detailed guidance as to the steps that management must follow in assessing the effectiveness of a company's internal contols over financial reporting?Registros relacionados: En: Strategic Finance. - Danvers [Massachussets] :. - September 2006 ; p. 27-33Materia / lugar / evento: COSO Control de gestión Control interno Gestión financiera Ley Sarbanes-Oxley Métodos de evaluación Informes financieros Estados Unidos Otros autores: Thomson, Jeffrey P.
Outras classificações: 922.114