Sección: ArtículosTítulo: 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: COSOControl de gestiónControl internoGestión financieraLey Sarbanes-OxleyMétodos de evaluaciónInformes financierosEstados UnidosOtros autores: Thomson, Jeffrey P.Otras clasificaciones: 922.114Derechos: In Copyright (InC)