ВЗАЄМОДІЯ КОМПОНЕНТІВ ВНУТРІШНЬОГО КОНТРОЛЮ ВІДПОВІДНО ДО КОНЦЕПЦІЇ COSО

Б.А. Засадний

INTERACTION OF INTERNAL CONTROL COMPONENTS ACCORDING TO THE COSO CONCEPT

Authors

B.A. Zasadny

Keywords:

internal control, COSO Сoncept, components of internal control, management decisions, risk management

Abstract

The article are identified the components of internal control in accordance with the COSO Concept. The necessary conditions for interaction of components of internal control with the purpose of identification, estimation and risk management of enterprise activity at making management decisions are determined and grounded.