标题：INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM – AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：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) is our national one most appropriate to.
The research methodology is based on an empirical analysis between Romanian regulation and the models
already mentioned. To reach to a conclusion we tried to identify several key issues closely related to
information and communication, and to determine the degree of similarities and dissimilarities between the
three selected frameworks, by using statistical indicators.
The paper has some limitations, too, because it only approaches formal harmonization. So, those issues
analyzed through the regulations‟ perspectives need to be closely quantified in matters of their actual
implementation, which offer us outlooks of future research.
关键词：: Information, Communication, COSO model, CoCo model, Romanian framework
