{"id":1357,"date":"2023-04-17T08:38:29","date_gmt":"2023-04-17T08:38:29","guid":{"rendered":"https:\/\/conimcert.com\/?post_type=certificate&#038;p=1357"},"modified":"2023-05-18T06:03:19","modified_gmt":"2023-05-18T06:03:19","slug":"coso-internal-control-integrated-framework","status":"publish","type":"training","link":"https:\/\/conimcert.com\/az\/training\/coso-internal-control-integrated-framework\/","title":{"rendered":"COSO Daxili N\u0259zar\u0259t \u2013 Vahid \u00c7\u0259r\u00e7iv\u0259"},"content":{"rendered":"<p><strong>1. Q\u0131sa t\u0259svir:<\/strong><\/p>\n\n\n\n<p>COSO Daxili N\u0259zar\u0259t \u2013 Vahid \u00c7\u0259r\u00e7iv\u0259 t\u0259\u015fkilatlarda daxili n\u0259zar\u0259tin layih\u0259l\u0259ndirilm\u0259si, h\u0259yata ke\u00e7irilm\u0259si v\u0259 qiym\u0259tl\u0259ndirilm\u0259si \u00fc\u00e7\u00fcn h\u0259rt\u0259r\u0259fli \u00e7\u0259r\u00e7iv\u0259dir. O, riskl\u0259ri azaldan v\u0259 biznes m\u0259qs\u0259dl\u0259rin\u0259 nail olunmas\u0131n\u0131 d\u0259st\u0259kl\u0259y\u0259n effektiv daxili n\u0259zar\u0259tin nec\u0259 qurulmas\u0131na dair t\u0259limat verir. \u00c7\u0259r\u00e7iv\u0259 daxili n\u0259zar\u0259tin be\u015f komponentini, o c\u00fcml\u0259d\u0259n n\u0259zar\u0259t m\u00fchiti, riskl\u0259rin qiym\u0259tl\u0259ndirilm\u0259si, n\u0259zar\u0259t f\u0259aliyy\u0259tl\u0259ri, m\u0259lumat v\u0259 kommunikasiya v\u0259 monitorinq f\u0259aliyy\u0259tl\u0259rini m\u00fc\u0259yy\u0259n edir. O, h\u0259m\u00e7inin t\u0259\u015fkilatlar\u0131n effektiv daxili n\u0259zar\u0259ti t\u0259rtib etm\u0259k v\u0259 h\u0259yata ke\u00e7irm\u0259k \u00fc\u00e7\u00fcn istifad\u0259 ed\u0259 bil\u0259c\u0259yi 17 prinsipi t\u0259qdim edir. COSO Daxili N\u0259zar\u0259t \u2013 Vahid \u00c7\u0259r\u00e7iv\u0259 ilk n\u00f6vb\u0259d\u0259 daxili n\u0259zar\u0259tin dizayn\u0131, h\u0259yata ke\u00e7irilm\u0259si v\u0259 qiym\u0259tl\u0259ndirilm\u0259si il\u0259 m\u0259\u015f\u011ful olan pe\u015f\u0259karlar \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulub.<\/p>\n\n\n\n<p><strong>2. \u018fsas M\u00f6vzular:<\/strong><\/p>\n\n\n\n<p>CCOSO Daxili N\u0259zar\u0259t \u2013 Vahid \u00c7\u0259r\u00e7iv\u0259d\u0259 \u0259hat\u0259 olunan \u0259sas m\u00f6vzulara a\u015fa\u011f\u0131dak\u0131lar daxildir:<\/p>\n\n\n\n<ul class=\"wp-block-list\" type=\"1\" start=\"1\">\n<li>Daxili N\u0259zar\u0259tin Komponentl\u0259ri: \u00c7\u0259r\u00e7iv\u0259 daxili n\u0259zar\u0259tin be\u015f \u0259sas komponentini, o c\u00fcml\u0259d\u0259n n\u0259zar\u0259t m\u00fchiti, riskl\u0259rin qiym\u0259tl\u0259ndirilm\u0259si, n\u0259zar\u0259t f\u0259aliyy\u0259tl\u0259ri, informasiya v\u0259 kommunikasiya v\u0259 monitorinq f\u0259aliyy\u0259tl\u0259rini m\u00fc\u0259yy\u0259n edir.<\/li>\n\n\n\n<li>Daxili N\u0259zar\u0259tin Layih\u0259l\u0259ndirilm\u0259si v\u0259 H\u0259yata ke\u00e7irilm\u0259si Prinsipl\u0259ri: \u00c7\u0259r\u00e7iv\u0259 t\u0259\u015fkilatlar\u0131n effektiv daxili n\u0259zar\u0259ti t\u0259rtib etm\u0259k v\u0259 h\u0259yata ke\u00e7irm\u0259k \u00fc\u00e7\u00fcn istifad\u0259 ed\u0259 bil\u0259c\u0259yi 17 prinsipi t\u0259min edir.<\/li>\n\n\n\n<li>Riskin Qiym\u0259tl\u0259ndirilm\u0259si: \u00c7\u0259r\u00e7iv\u0259 t\u0259\u015fkilat\u0131n spesifik riskl\u0259rin\u0259 uy\u011funla\u015fd\u0131r\u0131lm\u0131\u015f daxili n\u0259zar\u0259t vasit\u0259l\u0259rinin haz\u0131rlanmas\u0131nda riskl\u0259rin qiym\u0259tl\u0259ndirilm\u0259sinin vacibliyini vur\u011fulay\u0131r.<\/li>\n\n\n\n<li>N\u0259zar\u0259t F\u0259aliyy\u0259tl\u0259ri: \u00c7\u0259r\u00e7iv\u0259 siyas\u0259t v\u0259 prosedurlar, t\u0259sdiql\u0259r, icaz\u0259l\u0259r, yoxlamalar, uzla\u015fmalar v\u0259 v\u0259zif\u0259l\u0259rin ayr\u0131lmas\u0131 daxil olmaqla, t\u0259\u015fkilatlar\u0131n riskl\u0259ri azaltmaq \u00fc\u00e7\u00fcn istifad\u0259 ed\u0259 bil\u0259c\u0259yi m\u00fcxt\u0259lif n\u00f6v n\u0259zar\u0259t f\u0259aliyy\u0259tl\u0259rini t\u0259svir edir.<\/li>\n\n\n\n<li>\u0130nformasiya v\u0259 Kommunikasiya: \u00c7\u0259r\u00e7iv\u0259 daxili v\u0259 xarici maraql\u0131 t\u0259r\u0259fl\u0259r\u0259 m\u00fcvafiq m\u0259lumatlar\u0131n vaxt\u0131nda \u00e7atd\u0131r\u0131lmas\u0131 da daxil olmaqla, daxili n\u0259zar\u0259ti d\u0259st\u0259kl\u0259m\u0259k \u00fc\u00e7\u00fcn effektiv m\u0259lumat v\u0259 kommunikasiyaya ehtiyac\u0131 vur\u011fulay\u0131r.<\/li>\n\n\n\n<li>Monitorinq F\u0259aliyy\u0259tl\u0259ri: \u00c7\u0259r\u00e7iv\u0259 daxili n\u0259zar\u0259tin zamanla effektiv f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259sini t\u0259min etm\u0259k \u00fc\u00e7\u00fcn davaml\u0131 monitorinq f\u0259aliyy\u0259tl\u0259rinin vacibliyini vur\u011fulay\u0131r.<\/li>\n\n\n\n<li>Daxili N\u0259zar\u0259t Effektivliyinin Qiym\u0259tl\u0259ndirilm\u0259si: \u00c7\u0259r\u00e7iv\u0259 t\u0259\u015fkilat\u0131n daxili n\u0259zar\u0259tinin effektivliyinin nec\u0259 qiym\u0259tl\u0259ndirilm\u0259si v\u0259 t\u0259kmill\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn sah\u0259l\u0259rin m\u00fc\u0259yy\u0259n edilm\u0259si il\u0259 ba\u011fl\u0131 t\u0259limat verir.<\/li>\n\n\n\n<li>\u0130cra \u00c7\u0259tinlikl\u0259ri: \u00c7\u0259r\u00e7iv\u0259 m\u0259hdud resurslar, r\u0259qab\u0259tli prioritetl\u0259r v\u0259 d\u0259yi\u015f\u0259n biznes m\u00fchitl\u0259ri kimi daxili n\u0259zar\u0259ti h\u0259yata ke\u00e7ir\u0259rk\u0259n t\u0259\u015fkilatlar\u0131n qar\u015f\u0131la\u015fa bil\u0259c\u0259yi \u00fcmumi probleml\u0259r\u0259 toxunur.<\/li>\n<\/ul>\n\n\n\n<p><strong>3. Auditoriya:<\/strong><\/p>\n\n\n\n<p>COSO Daxili N\u0259zar\u0259t \u2013 Vahid \u00c7\u0259r\u00e7iv\u0259 ilk n\u00f6vb\u0259d\u0259 daxili n\u0259zar\u0259tin dizayn\u0131, h\u0259yata ke\u00e7irilm\u0259si v\u0259 qiym\u0259tl\u0259ndirilm\u0259si il\u0259 m\u0259\u015f\u011ful olan pe\u015f\u0259karlar \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulub. Bura daxili auditorlar, k\u0259nar auditorlar, risk menecerl\u0259ri, uy\u011funluq \u00fczr\u0259 m\u0259sul \u015f\u0259xsl\u0259r v\u0259 t\u0259\u015fkilatlarda effektiv daxili n\u0259zar\u0259tin olmas\u0131n\u0131 t\u0259min etm\u0259k \u00fc\u00e7\u00fcn m\u0259sul olan dig\u0259r m\u00fct\u0259x\u0259ssisl\u0259r daxildir. \u00c7\u0259r\u00e7iv\u0259 h\u0259m\u00e7inin t\u0259\u015fkilatlar\u0131nda daxili n\u0259zar\u0259t\u0259 n\u0259zar\u0259ti h\u0259yata ke\u00e7ir\u0259n r\u0259hb\u0259r i\u015f\u00e7il\u0259r\u0259 v\u0259 \u015fura \u00fczvl\u0259rin\u0259 aid ola bil\u0259r.<\/p>\n\n\n\n<p><strong>4. T\u0259limin m\u0259qs\u0259dl\u0259ri:<\/strong><\/p>\n\n\n\n<p>COSO Daxili N\u0259zar\u0259t \u2013 Vahid \u00c7\u0259r\u00e7iv\u0259nin \u00f6yr\u0259nm\u0259 m\u0259qs\u0259dl\u0259rin\u0259 a\u015fa\u011f\u0131dak\u0131lar daxildir:<\/p>\n\n\n\n<ul class=\"wp-block-list\" type=\"1\" start=\"1\">\n<li>Daxili n\u0259zar\u0259tin \u0259sas komponentl\u0259rini v\u0259 onlar\u0131n riskl\u0259ri azaltmaq v\u0259 biznes m\u0259qs\u0259dl\u0259rini d\u0259st\u0259kl\u0259m\u0259k \u00fc\u00e7\u00fcn nec\u0259 birlikd\u0259 i\u015fl\u0259diyini ba\u015fa d\u00fc\u015fm\u0259k.<\/li>\n\n\n\n<li>T\u0259\u015fkilatda effektiv daxili n\u0259zar\u0259ti t\u0259rtib etm\u0259k v\u0259 h\u0259yata ke\u00e7irm\u0259k \u00fc\u00e7\u00fcn daxili n\u0259zar\u0259tin 17 prinsipinin t\u0259tbiqi.<\/li>\n\n\n\n<li>\u018fsas riskl\u0259ri m\u00fc\u0259yy\u0259n etm\u0259k v\u0259 bu riskl\u0259r\u0259 uy\u011funla\u015fd\u0131r\u0131lm\u0131\u015f n\u0259zar\u0259t vasit\u0259l\u0259rini inki\u015faf etdirm\u0259k \u00fc\u00e7\u00fcn risk qiym\u0259tl\u0259ndirm\u0259sinin apar\u0131lmas\u0131.<\/li>\n\n\n\n<li>Daxili n\u0259zar\u0259tin zamanla effektiv f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259sini t\u0259min etm\u0259k \u00fc\u00e7\u00fcn monitorinq proqram\u0131n\u0131n yarad\u0131lmas\u0131.<\/li>\n\n\n\n<li>T\u0259\u015fkilat\u0131n daxili n\u0259zar\u0259tinin effektivliyini qiym\u0259tl\u0259ndirm\u0259k v\u0259 t\u0259kmill\u0259\u015fdirilm\u0259si laz\u0131m olan sah\u0259l\u0259ri m\u00fc\u0259yy\u0259n etm\u0259k \u00fc\u00e7\u00fcn \u00e7\u0259r\u00e7iv\u0259d\u0259n istifad\u0259 etm\u0259k.<\/li>\n\n\n\n<li>Daxili n\u0259zar\u0259ti h\u0259yata ke\u00e7ir\u0259rk\u0259n t\u0259\u015fkilatlar\u0131n qar\u015f\u0131la\u015fa bil\u0259c\u0259yi \u00e7\u0259tinlikl\u0259ri v\u0259 onlar\u0131n h\u0259lli yollar\u0131n\u0131 ba\u015fa d\u00fc\u015fm\u0259k.<\/li>\n\n\n\n<li>Daxili n\u0259zar\u0259t v\u0259 \u0259laq\u0259li m\u0259s\u0259l\u0259l\u0259rl\u0259 ba\u011fl\u0131 daxili v\u0259 xarici maraql\u0131 t\u0259r\u0259fl\u0259rl\u0259 s\u0259m\u0259r\u0259li \u00fcnsiyy\u0259t qurmaq.<\/li>\n\n\n\n<li>COSO Daxili N\u0259zar\u0259t \u2013 Vahid \u00c7\u0259r\u00e7iv\u0259nin x\u00fcsusi s\u0259nayel\u0259r\u0259 v\u0259 ya t\u0259\u015fkilati kontekstl\u0259r\u0259 t\u0259tbiqi.<\/li>\n<\/ul>","protected":false},"featured_media":1549,"parent":0,"menu_order":0,"template":"","cert_category":[109],"discipline":[74],"class_list":["post-1357","training","type-training","status-publish","has-post-thumbnail","hentry","cert_category-coso","discipline-anti-bribery-management"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>COSO Internal Control - Integrated Framework - Conimcert<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/conimcert.com\/az\/training\/coso-internal-control-integrated-framework\/\" \/>\n<meta property=\"og:locale\" content=\"az_AZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"COSO Internal Control - Integrated Framework - Conimcert\" \/>\n<meta property=\"og:description\" content=\"1. Brief Description: The COSO Internal Control &#8211; Integrated Framework is a comprehensive framework for designing, implementing, and assessing internal controls in organizations. It provides guidance on how to establish effective internal controls that mitigate risks and support the achievement of business objectives. The framework defines five components of internal control, including control environment, risk [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/conimcert.com\/az\/training\/coso-internal-control-integrated-framework\/\" \/>\n<meta property=\"og:site_name\" content=\"Conimcert\" \/>\n<meta property=\"article:modified_time\" content=\"2023-05-18T06:03:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/conimcert.com\/wp-content\/uploads\/2023\/04\/Rectangle-134.png\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/conimcert.com\/training\/coso-internal-control-integrated-framework\/\",\"url\":\"https:\/\/conimcert.com\/training\/coso-internal-control-integrated-framework\/\",\"name\":\"COSO Internal Control - Integrated Framework - Conimcert\",\"isPartOf\":{\"@id\":\"https:\/\/conimcert.com\/#website\"},\"datePublished\":\"2023-04-17T08:38:29+00:00\",\"dateModified\":\"2023-05-18T06:03:19+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/conimcert.com\/training\/coso-internal-control-integrated-framework\/#breadcrumb\"},\"inLanguage\":\"az\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/conimcert.com\/training\/coso-internal-control-integrated-framework\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/conimcert.com\/training\/coso-internal-control-integrated-framework\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/conimcert.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Trainings\",\"item\":\"https:\/\/conimcert.com\/trainings\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"COSO Internal Control &#8211; Integrated Framework\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/conimcert.com\/#website\",\"url\":\"https:\/\/conimcert.com\/\",\"name\":\"Conimcert\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/conimcert.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/conimcert.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"az\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/conimcert.com\/#organization\",\"name\":\"Conimcert\",\"url\":\"https:\/\/conimcert.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"az\",\"@id\":\"https:\/\/conimcert.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/conimcert.com\/wp-content\/uploads\/2023\/03\/Conim-LOGO.png\",\"contentUrl\":\"https:\/\/conimcert.com\/wp-content\/uploads\/2023\/03\/Conim-LOGO.png\",\"width\":877,\"height\":151,\"caption\":\"Conimcert\"},\"image\":{\"@id\":\"https:\/\/conimcert.com\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"COSO Internal Control - Integrated Framework - Conimcert","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/conimcert.com\/az\/training\/coso-internal-control-integrated-framework\/","og_locale":"az_AZ","og_type":"article","og_title":"COSO Internal Control - Integrated Framework - Conimcert","og_description":"1. Brief Description: The COSO Internal Control &#8211; Integrated Framework is a comprehensive framework for designing, implementing, and assessing internal controls in organizations. It provides guidance on how to establish effective internal controls that mitigate risks and support the achievement of business objectives. The framework defines five components of internal control, including control environment, risk [&hellip;]","og_url":"https:\/\/conimcert.com\/az\/training\/coso-internal-control-integrated-framework\/","og_site_name":"Conimcert","article_modified_time":"2023-05-18T06:03:19+00:00","og_image":[{"width":600,"height":600,"url":"https:\/\/conimcert.com\/wp-content\/uploads\/2023\/04\/Rectangle-134.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/conimcert.com\/training\/coso-internal-control-integrated-framework\/","url":"https:\/\/conimcert.com\/training\/coso-internal-control-integrated-framework\/","name":"COSO Internal Control - Integrated Framework - Conimcert","isPartOf":{"@id":"https:\/\/conimcert.com\/#website"},"datePublished":"2023-04-17T08:38:29+00:00","dateModified":"2023-05-18T06:03:19+00:00","breadcrumb":{"@id":"https:\/\/conimcert.com\/training\/coso-internal-control-integrated-framework\/#breadcrumb"},"inLanguage":"az","potentialAction":[{"@type":"ReadAction","target":["https:\/\/conimcert.com\/training\/coso-internal-control-integrated-framework\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/conimcert.com\/training\/coso-internal-control-integrated-framework\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/conimcert.com\/"},{"@type":"ListItem","position":2,"name":"Trainings","item":"https:\/\/conimcert.com\/trainings\/"},{"@type":"ListItem","position":3,"name":"COSO Internal Control &#8211; Integrated Framework"}]},{"@type":"WebSite","@id":"https:\/\/conimcert.com\/#website","url":"https:\/\/conimcert.com\/","name":"Conimcert","description":"","publisher":{"@id":"https:\/\/conimcert.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/conimcert.com\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"az"},{"@type":"Organization","@id":"https:\/\/conimcert.com\/#organization","name":"Conimcert","url":"https:\/\/conimcert.com\/","logo":{"@type":"ImageObject","inLanguage":"az","@id":"https:\/\/conimcert.com\/#\/schema\/logo\/image\/","url":"https:\/\/conimcert.com\/wp-content\/uploads\/2023\/03\/Conim-LOGO.png","contentUrl":"https:\/\/conimcert.com\/wp-content\/uploads\/2023\/03\/Conim-LOGO.png","width":877,"height":151,"caption":"Conimcert"},"image":{"@id":"https:\/\/conimcert.com\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/conimcert.com\/az\/wp-json\/wp\/v2\/training\/1357","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/conimcert.com\/az\/wp-json\/wp\/v2\/training"}],"about":[{"href":"https:\/\/conimcert.com\/az\/wp-json\/wp\/v2\/types\/training"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/conimcert.com\/az\/wp-json\/wp\/v2\/media\/1549"}],"wp:attachment":[{"href":"https:\/\/conimcert.com\/az\/wp-json\/wp\/v2\/media?parent=1357"}],"wp:term":[{"taxonomy":"cert_category","embeddable":true,"href":"https:\/\/conimcert.com\/az\/wp-json\/wp\/v2\/cert_category?post=1357"},{"taxonomy":"discipline","embeddable":true,"href":"https:\/\/conimcert.com\/az\/wp-json\/wp\/v2\/discipline?post=1357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}