INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM #8211; AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL

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

Bibliographic Details
Main Authors: Bota-Avram Cristina, Palfi Cristina
Format: Article
Language:deu
Published: University of Oradea 2009-05-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Information, Communication, COSO model, CoCo model, Romanian framework
Online Access:http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/185.pdf
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spelling doaj-f6990f849f754e6e8ad14ee2286e86372020-11-24T23:41:09ZdeuUniversity of OradeaAnnals of the University of Oradea: Economic Science1222-569X1582-54502009-05-013110911096INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM #8211; AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROLBota-Avram CristinaPalfi CristinaThe 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 http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/185.pdfInformation, Communication, COSO model, CoCo model, Romanian framework
collection DOAJ
language deu
format Article
sources DOAJ
author Bota-Avram Cristina
Palfi Cristina
spellingShingle Bota-Avram Cristina
Palfi Cristina
INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM #8211; AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL
Annals of the University of Oradea: Economic Science
Information, Communication, COSO model, CoCo model, Romanian framework
author_facet Bota-Avram Cristina
Palfi Cristina
author_sort Bota-Avram Cristina
title INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM #8211; AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL
title_short INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM #8211; AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL
title_full INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM #8211; AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL
title_fullStr INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM #8211; AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL
title_full_unstemmed INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM #8211; AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL
title_sort information and communication in banks - key elements of the internal control system #8211; an empirical analysis between romanian, american and canadian models of control
publisher University of Oradea
series Annals of the University of Oradea: Economic Science
issn 1222-569X
1582-5450
publishDate 2009-05-01
description 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
topic Information, Communication, COSO model, CoCo model, Romanian framework
url http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/185.pdf
work_keys_str_mv AT botaavramcristina informationandcommunicationinbankskeyelementsoftheinternalcontrolsystem8211anempiricalanalysisbetweenromanianamericanandcanadianmodelsofcontrol
AT palficristina informationandcommunicationinbankskeyelementsoftheinternalcontrolsystem8211anempiricalanalysisbetweenromanianamericanandcanadianmodelsofcontrol
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