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- Title
EL CONTROL INTERNO COMO ESTRATEGIA DE APRENDIZAJE ORGANIZACIONAL: EL MODELO COSO Y SUS ALCANCES EN AMÉRICA LATINA.
- Authors
Laski, Julián Pablo
- Abstract
The notion of "control" has been significantly changing along the last decades in order to become a traditional vision which is based upon correction or detection checking. It is directed to a wider orientation that focuses its main attention on the need for establishing preventing control systems. It specially happens due to the existing pressures generated by the failure of old control systems that were not able to give some contribution to avoid big countable and financial fakes. Therefore, several organizations and groups of professional s have created new models based upon a modern and integrated vision. The most well-known attempts on internal control that have been designed during the last twenty years are: the COSO Models, CoCo, Combined Code and Cadbury. Among them, the COSO Model (from the United States) is the element which has acquired the widest spread, especially over the American continent. One of the most important reasons leading to a strong expansion of the COSO Model is the fact that it increases the possibilities for an organization to be managed in a very efficient way, supplying an integral approach and institutional tools that may be used for supporting the achievement of continuous improvement achievement. Through this article, it is presented a methodology based upon the COSO Model principles. They demonstrate the way that this approach can take in order to be useful for institutional management.
- Subjects
UNITED States; PHYSIOLOGICAL control systems; INTERNAL auditing; INSTITUTIONAL market; FINANCIAL risk; METHODOLOGY; ASSOCIATIONS, institutions, etc.
- Publication
Gestión y Estrategia, 2006, Issue 30, p9
- ISSN
0188-8234
- Publication type
Article