AUDIT RISK ROLE: SUPPLY CHAIN MANAGEMENT WITH COSO AND COBIT SYSTEMS AS IMPLEMENTATION OF THE SARBANES OXLEY ACT 2002
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Abstract
Supply Chain Finance(SCF) plays an increasingly important role in operational and financial practices and is attracting increasing attention from academia and industry. This research provides an overview of existing progress in research on Financial Supply Chain Management.The study found that COBIT has actively contributed to supporting various banking activities and increasing their effectiveness through electronic devices and fast service delivery. COBIT and COSO integration in governance and audit readiness. The findings of this research demonstrate the importance of regulatory frameworks. This article summarizes the development trends and status quo of Financial Supply Chain Management. The aim is to provide readers with guidance and a strong conceptual framework for future research
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