About this document
COSO Control Activities in Barring Case by Mansi Parmar is a document available to read on EtoBox.
The COSO framework was developed to provide guidance for establishing effective internal control systems. It identifies four categories of internal control activities: control activities, risk assessment, information and communication, and monitoring activities. In the Barings case, the firm failed to implement key components of the COSO framework. There was a lack of oversight and risk assessment of Nick Leeson
- Author
- Mansi Parmar
- Language
- EN