INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM #8211; AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL
The purpose of this paper is to focus on one of the most important aspect of the internal control in banking system #8211; information and communication - trying to identify on which of the two well-known international models of control (COSO or CoCo) i
| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
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University of Oradea
2009-05-01
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| Series: | Annals of the University of Oradea: Economic Science |
| Subjects: | |
| Online Access: | http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/185.pdf |