Model kontroli wewnętrznej COSO

The paper presents the COSO model, a worldwide-known model of internal control. In addition to characterising the model’s main features, the paper describes the standards which contributed to the creation of this model as the first and most significant model of internal control in the US. It also explains the model’s importance to an entity, its auditors and others. The presentation of the model is preceded by a discussion of internal control.