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Dissertations / Theses on the topic 'COSO-framework'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

D'Antonio, Rossella <1995&gt. "THE WORLDCOM FRAUD UNDER THE COSO FRAMEWORK ANALYSIS." Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/19791.

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Through data processing, the Association of Certified Fraud Examiners has estimated that organizations suffer losses of 5% of their revenues to fraud each year. Considering the huge impact this has on our economy, the first part of the paperwork will be focused on the origin of Fraud and on the different categories in which it is subdivided, dwelling in particular on the well-known Fraud triangle theory introduced by Donald R. Cressy. Here is where Internal Controls’ implementation becomes fundamental. In fact, the objective of chapter two is to analyse the Internal Control’s system and its ro

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Ankeraa, Jesper, Erik Hallenstål, and Erik Le. "Ordning och reda : Intern styrning och kontroll, COSO Internal Control – Integrated Framework i praktiken." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-36318.

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Bakgrund och problemdiskussion: Under årens gång har det inträffat flera företagsskandaler. Det har sett bra ut på ytan men insidan har visat motsatsen. Fasaden kollapsar till följd av bristande kontroll. Intern styrning och kontroll och COSO:s Internal Controll – Integrated Framework blir allt mer aktuellt för att få ordning och reda. För börsnoterade företag är intern kontroll centralt eftersom intressenter kräver transparens. Utan intern kontroll finns det ingen rimlig försäkran att en organisation arbetar i linje med uppsatta mål, samt att eventuella risker och brister bemöts på lämpligt s

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Araújo, Jaqueline Gomes Rodrigues de. "Controle interno na perspectiva do Framework COSO ERM: um estudo na Universidade Federal da Paraíba." reponame:Repositório Institucional da UnB, 2014. http://repositorio.unb.br/handle/10482/16029.

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Dissertação (mestrado)—Programa Multi-Institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis da Universidade de Brasília, Universidade Federal da Paraíba e Universidade Federal do Rio Grande do Norte, 2014.<br>Submitted by Tania Milca Carvalho Malheiros (tania@bce.unb.br) on 2014-08-04T19:54:56Z No. of bitstreams: 1 2014_Jaqueline GomesRodriguesdeAraújo.pdf: 1757417 bytes, checksum: f92b86b186126929cc146270847bfa7c (MD5)<br>Approved for entry into archive by Patrícia Nunes da Silva(patricia@bce.unb.br) on 2014-08-05T13:08:28Z (GMT) No. of bitstreams: 1 2014_Jaqueline GomesRodri

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Cunha, Ricardo Bernardes da. "Controle Interno em órgão da Marinha do Brasil: similaridades e diferenças com o modelo COSO-I." Universidade do Estado do Rio de Janeiro, 2012. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4601.

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Esta dissertação possui como objetivo oferecer uma contribuição para o estudo dos controles internos no setor público brasileiro, por meio de comparação entre os aspectos do sistema de controle interno de um órgão público com os conceitos disseminados pelo COSO e literatura correlata. O senso comum, apoiado em inúmeras denúncias veiculadas na mídia sobre superfaturamentos e fraudes ocorridas na Administração Pública, remete à ideia de que os órgãos desse setor não possuem mecanismos suficientes que visem evitar esses desvios de recurso do Erário. A pesquisa foi conduzida por meio de um estudo

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Рабошук, А. В. "Моделі внутрішнього контролю: порівняльна характеристика". Thesis, Українська академія банківської справи Національного банку України, 2011. http://essuir.sumdu.edu.ua/handle/123456789/62140.

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Створення ефективних механізмів внутрішнього контролю в системі корпоративного управління, як правило, має на меті збереження активів підприємства, оптимізацію використання ресурсів у господарській діяльності, забезпечення надійної системи своєчасної підготовки достовірної інформації, виявлення помилок і шахрайства, а також їх попередження.

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Ghaleb, Antonio. "Effective Internal Controls for Recognizing Contracting Revenues." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5079.

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Business leaders of contracting companies in Qatar struggle to develop appropriate internal controls over revenue estimates to mitigate the risk of financial statement manipulation. Grounded in the internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission, the purpose of this multiple case study was to explore strategies that business leaders responsible for financial reporting use to develop and implement effective internal controls for recognizing contracting revenues. Nine participants from 3 private contracting companies in Qatar who had implemented

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Larsson, Emelie, and Johan Groening. "Effects of outsourcing transactional processes : A multiple cases study of Swedish SMEs on risks found within the internal control." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-67984.

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BackgroundToday’s competitive market forces companies to focus on their core processes. As a result, the number of outsourcing arrangements has grown and especially transactional processes outsourcing, which is clearly evident in Sweden. The lack of expertise and resources that characterizes SMEs makes outsourcing of transactional processes many times a necessity. However, little attention has been given the possible internal control risks associated with outsourcing (Christ et al. 2015). Moreover, frameworks such as the COSO-framework has also neglected to provide guidelines as to how compani

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Parfenova, Alina, and Lena Karlsson. "The effects of regulations on risk management within the Swedish Banking Sector." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-298784.

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This research shed the light on regulations and their effects on operational risk management within the Swedish Swedish Banking Sector. The focus lies on operational risk management due to the introduction of new regulations such as FFFS 2014:1, FFFS 2014:4 and FFFS 2014:5. What could be found in the empirical analysis is that the regulations affected organizational changes. Additionally, differences between large and small banks could be seen. All changes in terms of implementation of regulations are strongly performed throughout the Three Lines of Defence model where clear organization stru

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Alexandersson, Emma. "Bakom deras ryggar : En studie om intern kontroll." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-16899.

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Efter 2000-talets stora skandaler fick den interna kontrollen en central roll på de flesta företagen. En stark intern kontroll kan enligt tidigare forskning skydda företag ifrån bedrägerier, fel och misstag. Denna studien syftar till att förklara variationen i företags upplysningar om intern kontroll. En kvantitativ metod har använts för att lyckas besvara detta syfte och empirin har insamlats ifrån 235 börsnoterade bolags årsredovisningar. Uppsatsen har en teoretisk referensram som är byggd på tidigare forskning samt flera olika teorier. De teorier som kommer att användas är legitimitetsteori

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Holmblad, Ida, and Vassbotn Johanne Schou. "Internrevisionens betydelse : En studie om påverkan på externrevisorers arbete." Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-28541.

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Bolagsstyrningen har förändrats på grund av vissa negativa företagshändelser som inträffade under 2000-talet. Det har blivit ett större fokus på internkontroll och etik. Som ett led i detta har även betydelsen av internrevision ökat. För att öka effektiviteten och kvaliteten på revisionen måste en samverkan mellan interna och externa revisorer äga rum. Förhållandet mellan parterna är avgörande för att fastställa styrningen av företaget. Denna bakgrund ledde oss fram till uppsatsens syfte som är att undersöka hur den externa revisionen påverkas av internrevision sett utifrån en externrevisors p

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11

Mertlík, Ondřej. "Vnitřní kontrolní systém společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360546.

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This master's thesis is focused on the system of internal controls which is, in some form or another, implemented in every organization. In the theoretical part, the internal controls are specified according to the worldwide accepted integrated COSO framework for internal controls. Furthermore, there is briefly characterized internal audit, its aims and relation to the system of internal controls. The practical part deals with internal controls implemented in a specific organization. There were analysed control mechanisms implemented into the basic enterprise's process, the Order to Cash proce

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Beránková, Markéta. "Vnitřní kontrolní systém." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16954.

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This thesis deals with the internal control concept according to the COSO Integrated Framework for Internal Controls. Internal control definition, objectives and components are reviewed and commented. The emphasis is put on the auditor's understanding the entity's internal control and his responsibility to identify and assess the risk of material misstatement in the financial statements.

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13

Lin, Hui-jie, and 林卉婕. "A Case Study of Foreign Exchange Risk Management under the Framework of COSO ERM." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/qgw9hb.

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碩士<br>國立臺灣科技大學<br>財務金融研究所<br>102<br>Taiwan's an export-oriented country. Under the waves of internationalization and globalization, the exchange rate risk creates one of the uncertainties for business, resulting in a direct or indirect impact on corporate profits. The listed company illustrated in the case is a computer components manufacturer in Taiwan. It has its own brand of computer system while facing with multi-currency global marketing income and exchange rate fluctuations. During the global financial crisis, their customers tended to transfer exchange rate losses to the company. T

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Wu, Yi-Hsuan, and 吳怡萱. "Internal Control Factors of Commercial Bank under COSO Framework - A Survey from H Bank." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/4exuh4.

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碩士<br>國立雲林科技大學<br>會計系<br>103<br>The domestic and foreign financial frauds have been frequently happened over the past decade. These scandals highlight the value and importance of bank's internal control system. Although the several occurrence of scandals in Taiwan, Taiwan financial market is still stable under the strict supervision and management of the Financial Supervisory Commission. Therefore, Bank’s internal control system plays an essential role in establishing and maintaining a stable financial market. On the basis of COSO report’s five constitutive factors in "Internal Control - inte

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HAUNG, HUI LIN, and 黃慧玲. "The Design of Information Internal Control Mechanism in Agriculture E-Commerce Platform under COSO Framework." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/27409978551721603534.

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碩士<br>國立雲林科技大學<br>會計系<br>104<br>The purpose of this technical report is to demonstrate how to plan the internal control mechanism to reduce the risk of information reliability effectively and efficiently of agriculture E-Commerce platform under COSO:2013 framework. The agricultural output value was 33.4 billions in Yunlin country in 2013, but the operation model of agricultural industry was still in traditional model. Because of the above, the average annual revenue of each farmer was 21 thousands for 70,000farmers in Yunlin country in 2013. Our team tried to set up a serviceable E-Commerce pl

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HUO, YUEH-CHI, and 霍玥騏. "How the Internal Control Mechanism to Control the Risk of Disaster Prevention under COSO Framework ： Example of C Hotel." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/2s9894.

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碩士<br>國立雲林科技大學<br>會計系<br>105<br>In the past several years, Taiwan’s public safety incidents occurred in a more alarming rate. For instance, torrential rain brought by a typhoon eroded the foundation of a well-known hotel in Taitung and washed it away after it collapsed into the river next to it; a wall of glass at a starred hotel in Hualien was shattered by a super typhoon; the disaster response of the staff to the fire outbreak at an underground boutique of a famous starred hotel in Taipei was inadequate. These natural disasters stress the value and necessity of an internal control system; an

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TSAI, FENG-CHI, and 蔡豐吉. "The Study of Internal Control of Loans and Corporate Social Responsibility under COSO Framework - A Survey from L Bank." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/v8c6us.

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碩士<br>國立雲林科技大學<br>會計系<br>104<br>This study investigated the relationship between corporate social responsibility and the loan flow of internal control mechanisms in the COSO framework. Through the subjective perception of the respondents in questionnaire investigation who are engaged in loan division, this study found out that internal control mechanisms of loan flow architecture in COSO mainly consisted of Risk Measurement, Monitoring Improvement, Control Processes, Relevance Information, Communication Channel, Incentive Measures, Risk Monitoring and Feedback of Management. At the same time,

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18

HUANG, HSIAO-CHING, and 黃筱靜. "The Operation Risks of Destruction processes and Internal Control Mechanism under COSO Framework : Evidence from F OEM/ODM Shoes Supplier." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/3t3sej.

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碩士<br>國立雲林科技大學<br>會計系<br>105<br>The purpose of this technical report is going to demonstrate how to construct and implement effective internal control base on COSO：2013 framework to reduce the operation risks of destruction processes of F OEM/ODM shoes supplier. The Taiwan shoes manufacturing industries involved in the global economic activities by focusing Original Equipment Manufacturing (OEM) and Original Design Manufacturing (ODM) and gained the impressive achievement. In order to be more competitive, corporates have to shift to the service-dominate direction for international brands which

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Chang, Ting-Wei, and 張庭瑋. "The Design of Internal Control Mechanism of Reworked Materials and Waste under COSO Framework ： Evidence from L Mechanical Manufacturing Firm." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/rg63p9.

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碩士<br>國立雲林科技大學<br>會計系<br>106<br>The purpose of this thesis is to reduce operational risk in the management process of the waste and reworked materials in the case-study company through the establishment and implementation of effective internal control under COSO： 2013 framework. Enhancing internal control of reworked materials and waste management can reduce business costs and the risk of being stolen. About 1,500 tons of valuable reworked materials and waste are produced by L Machinery Manufacturing Firm. Ltd. annually, and how to set up the effective internal control system to ensure the saf

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Rocha, Gustavo Monteiro da. "Sistema de controlo interno no Departamento de Fiscalidade : implementação do modelo COSO no Grupo X." Master's thesis, 2017. http://hdl.handle.net/10400.14/31340.

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Nos finais da década de noventa do século passado e inícios do século XXI, uma série de escândalos relacionados com fraudes financeiras emergiram, pondo em causa a credibilidade da informação divulgada pelas organizações. Neste contexto, foram-se desenvolvendo normas, códigos, diretrizes e modelos para ajudar as organizações no que diz respeito à gestão e ao governo das sociedades. Destes, destaca-se o modelo COSO, pela sua aceitação a nível mundial. Este estudo tem como objetivo, partindo de uma revisão de literatura sobre auditoria, controlo interno e modelo COSO, avaliar, à luz deste mode

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Vicente, Ricardo Jorge Gama. "Análise da perceção do controlo interno e das suas caraterísticas por parte dos colaboradores de uma instituição financeira." Master's thesis, 2016. http://hdl.handle.net/10071/13489.

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Este estudo tem como objetivo compreender a perceção e importância considerada pelos Colaboradores face à temática de Controlo Interno, nomeadamente o framework que nomeia um conjunto de boas práticas destinadas ao desenvolvimento e execução de um Sistema de Controlo Interno (SCI) eficaz e deste modo auxiliar uma Instituição Financeira do Sector Bancário no desenvolvimento e melhoramento do seu Sistema de Controlo Interno. Para ir de encontro aos objetivos estabelecidos, foi elaborado um questionário destinado a compreender a perceção e a importância que os Colaboradores da Instituição referi

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Ngwenya, Moreblessing. "Assessment of enterprise risk management maturity levels of the insurance industry in Botswana." Thesis, 2017. http://hdl.handle.net/10500/23842.

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The primary objective of this study was to develop an Enterprise Risk Management Maturity Framework (ERMMF) for use in the assessment of Enterprise Risk Management (ERM) maturity levels of the insurance industry in Botswana. The ERMMF incorporated elements from the Committee of Sponsoring Organisations of the Treadway Commission (COSO)’s ERM framework and the AON risk maturity model. Five criteria were utilised to define each of the eight components of ERM used to measure ERM maturity levels. The framework was developed qualitatively through literature review. The ERMMF was tested empirically

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