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- Title
مدى اعتماد نظام الرقابة الداخلية ملكونات اطار COSO - دراسة حالة يف شركة نفط البصرة.
- Authors
هاشم علي هاشم; حنان صالح مهدي ال
- Abstract
This study aims to identify the extent of the company's implementation of the internal control system in accordance with the COSO framework, so this was examined using survey lists to measure the components of the internal control system (control environment, control activities, information and communication, and monitoring) The most important conclusions were reached, which is that the Basra Oil Company applies the components of COSO, but partly because it lacks the application of one of its components, which is the risk assessment.
- Subjects
INTERNAL auditing; RISK assessment; PETROLEUM
- Publication
Economic Sciences, 2023, Vol 18, Issue 69, p36
- ISSN
1814-9669
- Publication type
Article