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ERM COSO

 

 

 

COSO

 

 

Co to jest kontrola wewnętrzna?

COSO definiuje kontrolę wewnętrzną jako proces, ustanowiony przez Zarząd, funkcjonujący na każdym poziomie organizacji.

 

This process is designed to provide reasonable assurance regarding the achievement of objectives in effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations.

  • Internal control is a process.
  • It is a means to an end, not an end in itself.
  • Internal control is not merely documented by policy manuals and forms.
  • Rather, it is put in by people at every level of an organization.
  • Internal control can provide only reasonable assurance, not absolute assurance, to an entity's management and board.
  • Internal control is geared to the achievement of objectives in one or more separate but overlapping categories. 

 

Dużo ciekawych informacji n.t. COSO

 

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