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  • Search: subject:"efficacy of internal control"
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business risks 1 control framework 1 efficacy of internal control 1 internal control 1
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IONESCU, Luminiţa 1
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Annals of Spiru Haret University, Economic Series 1
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EFFICACY OF INTERNAL CONTROL AND CONTROLLING BUSINESS RISKS
IONESCU, Luminiţa - In: Annals of Spiru Haret University, Economic Series 1 (2010) 2, pp. 29-37
Companies can gain additional efficiency in designing and implementing or assessing internal control by focusing on only those financial reporting objectives directly applicable to the company’s activities and circumstances, taking a risk based approach to internal control. It is important for...
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