FIVE-CRITERION METHODOLOGY OF INTERNAL CONTROL ENVIRONMENT ASSESSMENT IN TEXTILE INDUSTRY ENTERPRISES.
DOI:
https://doi.org/10.5281/zenodo.20374599Keywords:
internal control, COSO, IIA, internal audit, textile industry, evaluation methodology, criteriaAbstract
The article explores a five-criterion methodology for assessing the internal control environment
at textile industry enterprises. Developed based on COSO and IIA/IPPF standards, the methodology includes
the following criteria: organizational structure, policies and procedures, communication system, information
technology, and monitoring
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