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Internal Control Integrated Framework, COSO, 1992. (COSO 1992) Glossarium, Office for official publications of the European communities, P.

Everard and D. Wolter, 1989. (glossarium) Auditing and assurance services, an integrated approach, A. A. Arens, R. J.

Elder and M. S. Beasley, Prentice Hall international edition, ninth edition, 2003. (Arens, Elder & Beasley)

the COSO exposure draft Enterprise Risk Management Framework, COSO, 2003. (COSO ERM)

Handbook of international auditing, assurance, and ethics pronouncements, IFAC, 2003. (IFAC)

Transparency International Source Book 2000, (Transparency International) XVI INCOSAI, Montevideo, Uruguay, 1998, Principal Paper Theme 1A

(Preventing and Detecting Fraud and Corruption), February 1997, (XVI INCOSAI, Uruguay, 1998)

Professional Practices Framework, The Institute of Internal Auditors. (IIA) C COSO Treadway (Committee of Sponsoring Organisations of the Treadway Commission - COSO), . 1992, - . COSO. A (Uncertainty) . (COSO ERM) (Collusion) , . (Arens, Elder & Beasley) (Integrity) , . , . , . (COSO 1992) (Independence)

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62 / 166

(Efficient) . . (Efficiency) , , , . ( INTOSAI) , , . (glossarium) (Effective) . (Effectiveness) . ( INTOSAI) . (glossarium) (General Controls) , . . , . , , , , . . : . (COSO ERM) (Flowcharting) , . . (glossarium)

63 / 167

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64 / 168

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65 / 169

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66 / 170

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67 / 171

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68 / 172

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69 / 173

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70 / 174

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71 / 175

(Entity) . , , , - , . . (COSO 1992) (Output) , / , . (Management Override) ( ) (COSO 1992) (Monitoring) . (Management Intervention) , - . ( ) (COSO 1992) (Control Environment) , . , . (Policy) .. . (COSO 1992) (Security program) ,

72 / 176

. , , . (End user computing) - (, ) , (.., ). . , . (Preventive control) ( ) (COSO 1992) (Budget) , . . (glossarium) (Risk profile) (.. , , ) . (Compliance) . (COSO 1992) , , , , , . (IIA) (Component of Internal Control) . , , , , . (COSO 1992) ( ) (Internal Control System or Process or Architecture) . (COSO 1992)

73 / 177

(Design) 1. : , . , . 2. : , . (COSO 1992) - (Value for money) , . (Documentation) , , . , , . (Residual risk) . (Physical Access) , . ( ) (Manual Controls) , ( /). (COSO 1992)

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