INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM – AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL

The purpose of this paper is to focus on one of the most important aspect of the internal control in banking system – information and communication - trying to identify on which of the two well-known international models of control (COSO or CoCo) i

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Year of publication:	2009
Authors:	Cristina, Palfi ; Cristina, Bota-Avram
Published in:	Annals of Faculty of Economics. - Facultatea de Ştiinţe Economice. - Vol. 3.2009, 1, p. 1091-1096
Publisher:	Facultatea de Ştiinţe Economice
Subject:	Information \| Communication \| COSO model \| CoCo model \| Romanian framework

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Extent:	application/pdf
Type of publication:	Article
Language:	English
Classification:	G21 - Banks; Other Depository Institutions; Mortgages ; M42 - Auditing
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008511966