Результаты (
английский) 3:
[копия]Скопировано!
internal control over operations is comprised of policies, procedures, and personnel intended to enhance the effectiveness and efficiency of firm operations and safeguard assets (COSO 2013; lawrence, Minutti - Meza, and Vyas 2014)internal control over financial reporting (ICFR) encompasses the processes and procedures established by management to maintain records that accurately reflect the firm's online (deloitte & touche, ernstand young, kpmg and pricewaterhousecoopers, 2004).
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