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Information And Communication In Banks - Key Elements Of The Internal Control System – An Empirical Analysis Between Romanian, American And Canadian Models Of Control

Author

Listed:
  • Palfi Cristina

    (Babes-Bolyai University, Faculty of Economics and Business Administration)

  • Bota-Avram Cristina

    (Babes-Bolyai University, Faculty of Economics and Business Administration)

Abstract

The purpose of this paper is to focus on one of the most important aspect of the internal control in banking system – information and communication - trying to identify on which of the two well-known international models of control (COSO or CoCo) i

Suggested Citation

  • Palfi Cristina & Bota-Avram Cristina, 2009. "Information And Communication In Banks - Key Elements Of The Internal Control System – An Empirical Analysis Between Romanian, American And Canadian Models Of Control," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1091-1096, May.
    • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:1091-1096
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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/185.pdf
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    More about this item

    Keywords

    Information; Communication; COSO model; CoCo model; Romanian framework;
    All these keywords.

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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