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Modelo COSO

Azul Balderas

Created on May 19, 2023

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Transcript

Modelo COSO

Proviene del Committe of Sponsoring Organizations of the Treadway Commission. Es el resultado de la investigación del citado grupo, con el objetivo de definir un nuevo marco conceptual de control interno capaz de integrar las diversas definiciones y conceptos que se utilizan sobre este tema.

Antecedentes

Controles Internos

1992

El control Interno EN LAS ENTIDADES

COSO Lo define.....

Definición control interno

2017