Internal control, business management of the rapidly changing economic and competitive environment, changing customer demands and priorities to be addressed and enables the restructuring of future growth. Internal control, do not include simply accounting transactions of a fiscal nature with the asset, but also were in various states within the scope of an organization's activities in relation to objectives. Internal control, protect the assets with the business and the organization's plans, investigate the accuracy and reliability of accounting information, improve the effiency of activities, all precautions that are adopted and implemented in order to encourage adherence to predetermined management policies and methods contains. Keeping the wide scope of internal control has also expanded the scope of the audit.Internal control standard and approaches the COSO (Committee of Sponsoring Organizations) are developed and is by updated. The importance of internal control and accounting information systems in enterprises was felt more and many countries COSO, Turnbull and Coco corporate accounting information system under the roof and instended to bring an effective level. The aim of this work, The 1992 COSO internal control model 2013 year the COSO internal control model by comparing published differences between will be examined. This study was conducted this purpose as take part in academic literature and future studies are carried out to keep it light.
COSO, Internal Control, Internal Control Models, Integrated Framework
|Author :||-Eda KÖSE - İsmail BEKCİ|
|Number of pages:||12-23|