IMPROVEMENTS IN THE CONTROL FRAMEWORKS: COSO AND COBIT
After the corporate scandals from the beginning of the 21st century, there was a general lack of confidence in the quality of the financial reporting. The Sarbanes-Oxley Act came to address this issue, by imposing rules that would prevent such scandals in the future. In order to help companies with...
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| Format: | Article |
| Language: | English |
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Dunarea de Jos University of Galati
2014-06-01
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| Series: | Risk in Contemporary Economy |
| Online Access: | http://www.rce.feaa.ugal.ro/images/stories/RCE2014/papers/DianaOprea.pdf |