اعلانات هامة

The current study aims to clarify the Entrepreneur role of COSO(Committee of Sponsoring Organization of the Treadway Commission) committee which formed in 1987. First of all the study presented the work nature of COSO and its role in the internal Control system established in 1992 which contains the concepts, objectives, and the components. The study presented also the COSO Guidance on monitoring internal control systems to ensure effectiveness of the financial, operating, and compliance-related internal controls.

The study concluded that COSO presented an integrated framework for internal control which is good for firms of all sizes and of different nature, and the integrated framework if applied it would increase the credibility of management, and the reliability of its financial statements.

هدفت الدراسة الى بيان الدور الريادي للجنة رعاية التنظيمات الإدارية المعروفة باسم لجنة (COSO, Committee of Sponsoring Organization of the Treadway Commission) والتي شكلت عام 1987، وبعد العرض المتقدم لطبيعة عمل اللجنة ودورها في وضع اطار متكامل للاسس والمفاهيم والمكونات لنظام الرقابة الداخلية الذي تم وضعة عام 1992 (المفهوم-الأهداف-المكونات)، وتقديم منهج مقترح لاستخدام دليل ((COSO, Committee of Sponsoring Organization of the Treadway Commission للتقدم بعملية المراقبة بشكل عام والرقابة الداخلية بشكل خاص.