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2018, vol. 20, br. 2, str. 49-70
COSO integrisani okvir i povezanost elemenata interne kontrole
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Ključne reči: COSO integrisani okvir; interna kontrola; elementi interne kontrole
Sažetak
Interna kontrola je proces, ustanovljen i sprovođen od rukovodstva i drugih zaposlenih, a cilj mu je da obezbedi razumno uveravanje u vezi sa postizanjem ciljeva u sledećim oblastima: efikasnost i uspešnost poslovanja, pouzdanost finansijskog izveštavanja, saglasnost sa postojećim zakonima i propisima i zaštita imovine od neovlašćenog prisvajanja, korišćenja i otuđenja. Postoje razne metodologije i pristupi internoj kontroli, ali najčešće se koristi COSO okvir. COSO model predstavlja okvir dizajniran da omogući rukovodstvu da se suprostavi postojećim i budućim rizicima, kao i da reaguje na takav način da verovatnoća rizika bude umanjena. COSO okvir je razvijen za potrebe privatnog sektora i standardi koje sadrži postali su najšire prihvaćeni kako u oblasti rukovođenja preduzećima tako i u javnom sektoru. COSO integrisani okvir sadrži pet međusobno povezanih elemenata: kontrolno okruženje, procena rizika, kontrolne aktivnosti, informacije i komunikacija i praćenje. Elementi interne kontrole u našem zakonodavstvu opredeljeni su u skladu sa integrisanim okvirom interne kontrole koji je definisala Komisija sponzorskih organizacija - COSO (The Committee of Sponsoring Organizations of the Treadway Commission).
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O članku

jezik rada: srpski
vrsta rada: pregledni članak
DOI: 10.5937/EkoPog1802049K
objavljen u SCIndeksu: 18.02.2020.

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