INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM – AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL

Palfi Cristina () and Bota-Avram Cristina ()
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Palfi Cristina: Babes-Bolyai University, Faculty of Economics and Business Administration
Bota-Avram Cristina: Babes-Bolyai University, Faculty of Economics and Business Administration

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 1091-1096

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

Keywords: Information; Communication; COSO model; CoCo model; Romanian framework (search for similar items in EconPapers)
JEL-codes: G21 M42 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:3:y:2009:i:1:p:1091-1096

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