Hacia un nuevo modelo de supervisión bancaria basado en sistemas de motorización continua
ISSN: 1577-2403
Datum der Publikation: 2011
Nummer: 94
Seiten: 12-15
Art: Artikel
Andere Publikationen in: AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas
Bibliographische Referenzen
- Committee of Sponsoring Organizations of the Treadway Commission –COSO– (1992): Internal Control-Integrated Fra-mework. New York, NY: AICPA.
- Committee of Sponsoring Organizations of the Treadway Commission –COSO– (2009): Guidance. Guidance on Monitoring Internal Control Systems, Vol. I. Durham, COSO.
- Piechocki, M.; Felden, C.; Gräning, A.; Debreceny, R. (2009):Design and standardisation of XBRL solutions for governance and transparency, International Journal of Disclosure and Governan-ce, Special Issue on XBRL, vol. 6: 224-240.
- Ramamoorti, S.; Dupree, J. (2010): Continuous Controls Monitoring Can Help Defer Fraud, Financial Executive 26.2: 66-67.