sistema d’informació rellevant per a la informació financera

Auditoria

• ca
  sistema d’informació rellevant per a la informació financera
• es
  sistema de información relevante para la información financiera
• en
  information system relevant to financial reporting
• fr
  système d’information relatif à l’élaboration de l’information financière
• norma GT
• A component of internal control that includes the financial reporting system, and consists of the procedures and records established to initiate, record, process and report entity transactions (as well as events and conditions) and to maintain accountability for the related assets, liabilities and equity.