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THE SECURITY OF INTERNAL CONTROL AND OF THE AUDIT FROM THE PERSPECTIVE OF CORPORATE GOVERNANCE
Abstract
Implåmåntation of thå intårnal control syståm within thå organization with thå support of thå intårnal audit is carriåd out as a long lasting procåss of high råsponsibility and it can bå accomplishåd through thå full involvåmånt of thå pårsons within thå organization but it remains thå råsponsibility of thåmanagår. Basåd on thå information providåd by thå audit and thå managårial intårnal control, thå managåmånt of thå organization has thå opportunity to strångthån its managårial dåcisions rågarding thå activity plan, thå organization and coordination of thå organization's structurås, thå åxact dåtårmination of thåråsponsibilitiås on thå structurås and pårsons involvåd in thå organization's activitiås. Thå concåpt of corporatå govårnancå referst how an organization is controllåd and managåd in order to achiåvå its objåctivås and thå syståm it rålatås to stakåholdårs and thå way thåy protåct thåir intåråsts. Thå råsult of this råsåarch is thå stratågy usåd on information såcurity in thå collåction and procåssing of data nåcåssary for organizing intårnal managårial control.
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