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Cofin Habana

versión On-line ISSN 2073-6061


QUINALUISA MORAN, Nancy Vanessa et al. Internal Control and its Application Tools between COSO and COCO. Cofin [online]. 2018, vol.12, n.1, pp. 268-283. ISSN 2073-6061.

The aim of this paper is to carry out a study about the role played by the application of the reports of COSO (Committee of Sponsoring Organizations) and those of COCO (Criteria of Control). An analysis of the 17 factors presented in COSO report and of the 20 criteria of COCO information was carried out for this purpose. The research got to the conclusion that both reports describe in the same way, although with different approaches, questions that must be solved by the different institutions regarding internal control. It also allowed proving that many countries, depending on their characteristics, have made contributions for the elaboration of a conceptual framework that defines the internal control system and its tools. It was finally stressed that both reports help to secure a reasonable safety regarding the achievement of the objectives the institutions set out to get.

Palabras clave : audit; internal control; model.

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