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Ефективността На Вътрешния Контрол През Призмата На Coso – 2013

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  • Ас. д-р Валерия Динева

Abstract

Използването на концептуални модели съдейства за успешното управление, контрол и регулиране на бизнес средата. Новата концептуална рамка на модела COSO-2013 предлага ясен и добре структуриран подход за оценка на системата за вътрешен контрол. Важен акцент в концепцията е разбирането за ефективен вътрешен...

Suggested Citation

  • Ас. Д-Р Валерия Динева, 2015. "Ефективността На Вътрешния Контрол През Призмата На Coso – 2013," ICPA Articles, Institute of Certified Public Accountants, vol. 2015(4), pages 1-12.
  • Handle: RePEc:bpa:journl:v:2015:y:2015:i:4:p:1-12:id:5585
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