The Internal Control Management Development Strategy in Romania

Marin Popescu (), Silvia Mihaela Popescu () and Maria Daniela Galca ()
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Marin Popescu: Athenaeum University from Bucharest
Silvia Mihaela Popescu: Valahia University from Targoviste

No 14, Working papers Globalization - Economic, Social and Moral Implications, April 2017 from Research Association for Interdisciplinary Studies

Abstract: The internal control management means all the forms of control exercised at the public entity, including internal audit, established by the management in accordance with its objectives and legal regulations in order to provide fund administration economically, efficiently and effectively; it also includes the organizational structures, methods, and procedures. The phrase, “internal control management†emphasizes the responsibility of all hierarchical levels for controlling all internal processes undertaken in order to achieve its general and specific objectives. The internal control management development strategy prioritizes managerial responsibility and ensures that the implemented internal control management systems are adequate and prevent or limit errors and fraud.

Keywords: internal control management system; operational procedure; system procedure; risks registry; internal control standards; risk management (search for similar items in EconPapers)
JEL-codes: M40 M42 M48 M49 (search for similar items in EconPapers)
Date: 2017-01
New Economics Papers: this item is included in nep-acc and nep-tra
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Citations: View citations in EconPapers (2)

Published in Conference proceedings Globalization - Economic, Social and Moral Implications, April 2017, pages 141-150

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Persistent link: https://EconPapers.repec.org/RePEc:smo:wpaper:14

DOI: 10.5281/zenodo.581779

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