Detail Internal Control, Revisited   Oleh:  Tysíac, Ken Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 213 no. 3 (Mar. 2012), page 24-29. Topik: Associations; Internal Controls; Revisions; Principles Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.32 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel In a panel discussion, prominent Committee of Sponsoring Organizations of the Treadway Commission (COSO) officials talked about proposed updates to the Internal Control Framework. COSO Chairman David Landsittel said that they have concluded continuously that the fundamental concepts and principles continue to be effective, and as he'd put it, are timeless. But as they've moved forward, the environment has changed dramatically from 1992. The context in which the document was written in 1992 was really a lot different than it is today. What stays the same is the basic definition of internal control and essentially the components of good internal control. Bill Schneider, COSO Advisory Task Force member thinks a couple things that anyone will need to do whether they're an auditor or a preparer, they'll need to continue to look at their control structure and see if it does line up with what is in the updated framework. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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