Search Results - subject:"COSO model"

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MONITORING IN CREDIT INSTITUTIONS – COMPARATIVE APPROACH ON INTERNAL CONTROL SYSTEMS – THE CASE OF ROMANIA VS. INTERNATIONAL MODELS OF CONTROL

CRISTINA, STEFANESCU; MARIANA, MURESAN; CRISTINA, BOTA-AVRAM - In: Annals of Faculty of Economics 1 (2010) 1, pp. 589-594

Starting from the stipulations of the two well-known internal control system models – COSO and CoCo - the purpose of this paper is to focus on the Romanian framework for credit institutions – trying to to identify on which international model ) is our national one most appropriate to. The...

Persistent link: https://www.econbiz.de/10008787411

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

Cristina, Palfi; Cristina, Bota-Avram - In: Annals of Faculty of Economics 3 (2009) 1, pp. 1091-1096

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

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