Adaptation of internal economic control to integrated concept of internal control

Economic Annals-XXI: Volume 123, Issue 11-12(1), Pages: 87-89

Citation information:
Marchuk, U. O. (2012). Adaptation of internal economic control to integrated concept of internal control. Economic Annals-XXI, 11-12(1), 87-89. https://ea21journal.world/index.php/ea-v123-27/


U. O. Marchuk
lyan4uk@gmail.com

Adaptation of internal economic control to integrated concept of internal control

Abstract. The article deals with the essence of an integrated concept of internal control СOSO-ERM. The author has analyzed the components of the model and gave special attention to the identification and assessment of risks as an important component. The regulations on organization of internal control in the agricultural enterprise, based on all the components of the model COSO-ERM were proposed.

Keywords: Internal Economic Control; Integrated Concept of Internal Control; Model COSO-ERM