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A comprehensive conceptual profile on control

Sorin Domnisoru (), Radu Ogarca () and Cosmin Baloi ()
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Sorin Domnisoru: University of Craiova
Radu Ogarca: University of Craiova
Cosmin Baloi: University of Craiova

The Audit Financiar journal, 2016, vol. 14, issue 142, pages 1114

Abstract: The paper starts from the persisting uncertainties regarding the use of the term “control”. In order to mitigate such ambiguities, after a brief subject exposure, a range of questions are proposed, whose adapted answers may help us to refine a correct understanding and perception of control, of course in relation with a plethora of similar concepts. Our argumentation includes the elaboration and presentation of a range of conceptual pillars or vectors regarding the control in its widest meaning, in contrast with other more restricted forms, equivocal or even altered explanations. The text is enriched with some assertions of the authors regarding the assurance of the appropriate control, with its meaning of a state of harmony, which can successfully meet honest expectations. At the end, we conclude that, in the current conditions, control can only be defined in a holistic style and we proposed a conceptual profile, through which we can easily explain what the control actually includes.

Keywords: Control; undulating; management; risk; administration; controlling; audit; review (search for similar items in EconPapers)
JEL-codes: M00 M10 M14 M42 M49 (search for similar items in EconPapers)
Date: 2016
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