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- Title
COSO İÇ KONTROL-BÜTÜNLEŞİK ÇERÇEVE GÜNCELLEME PROJESİNİN YENİLİKLERİ.
- Authors
KURT, Ganite; UÇMA, Tuğba
- Abstract
COSO Internal Control - Integrated Framework which enjoys recognition since 1992 and is used very extensively now faces in disputable requirement for revision in the aftermath of increasing complexity, technology oriented implementation and globalization of business and operational circles. Therefore, a Project is recently underway for the purpose of updating Internal Control - Integrated Framework by COSO. This study aims to explain updated internal control as the basic-target of update in the draft version of the Project published in September 2012 as well as in public announcements by COSO.
- Subjects
TECHNOLOGICAL innovations; INTERNAL auditing; COMPUTATIONAL complexity; COSCO (Company); GLOBALIZATION; AUDITING
- Publication
World of Accounting Science, 2013, Vol 15, Issue 2, p79
- ISSN
1302-258X
- Publication type
Article