- Tytuł:
-
Monitorowanie systemu kontroli wewnętrznej organizacji na podstawie Modelu COSO III
Monitoring of the System of Internal Control in Organization Based on COSO III - Autorzy:
- Skoczylas-Tworek, Agnieszka
- Powiązania:
- https://bibliotekanauki.pl/articles/585802.pdf
- Data publikacji:
- 2013
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Kontrola wewnętrzna
Monitoring
Organizacja
System kontroli wewnętrznej (SKW)
Zarządzanie
Internal control
Internal control system
Management
Organisation - Opis:
- Organizations to adapt to a constantly changing environment seeking to improve their business through various projects and changes in the organizational structure adopted. Established management policy unit, as well as the organization of an entity's internal control system. The board of institution is responsible for its functioning. This system includes the environment in which the company operates, goal setting and planning activities of the organization, risk management, control and monitoring. The latter part of the organization of an efficient management system is an important process of conditioning the continuity of the effective functioning of each institution.The purpose of this article is to present the monitoring as a management function, its role and responsibilities in the unit. The paper presents the elements that constitute an effective and efficient monitoring of the organization, responsible for monitoring and describes the process of monitoring. In the publication were used the guidelines of The Committe of Sponsoring Organizations of the Treadway Commission (COSO).
- Źródło:
-
Studia Ekonomiczne; 2013, 174; 371-382
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł