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Criteria for assessing the internal control system organization

Ozerova E.   (Russian Presidential Academy of National Economy and Public Administration, (Vladimir))

the article provides a research on the Components, Principles and Points of Focus as criteria for assessing the organization internal control system effectiveness and efficiency based on the evaluation algorithm and the system elements interaction scheme.

Keywords:COSO Framework, internal control system, components, principles, assessment.

 

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Citation link:
Ozerova E. Criteria for assessing the internal control system organization // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2016. -№01. -С. 55-58
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