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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