Model kontroli wewnętrznej COSO

• Authors: Ewa W. Babuska

Title variants

EN

THE COSO MODEL OF INTERNAL CONTROL

• Languages of publication: PL

Abstracts

EN

The paper presents the COSO model, a worldwide-known model of internal control. In addition to characterising the model’s main features, the paper describes the standards which contributed to the creation of this model as the first and most significant model of internal control in the US. It also explains the model’s importance to an entity, its auditors and others. The presentation of the model is preceded by a discussion of internal control.

Keywords

EN

INTERNAL CONTROL; DEFINITION AND COMPONENTS OF INTERNAL CONTROL; MODELS OF INTERNAL CONTROL; STANDARDS OF INTERNAL CONTROL; ACCOUNTING SYSTEM

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie
• Journal: Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
• Year: 2012
• Issue: 883
• Pages: 5-18

Contributors

author

Ewa W. Babuska

• Uniwersytet Ekonomiczny w Krakowie, Katedra Rachunkowości Finansowej, ul. Rakowicka 27, 31-510 Kraków, Poland