INTERNAL CONTROL - A USEFUL TOOL FOR ANY MANAGER

Florentina Istrate, Ersilia Catrina and Marin Mirea
Additional contact information
Florentina Istrate: University of Craiova Faculty of Economics and Business Administration
Ersilia Catrina: University of Craiova Faculty of Economics and Business Administration
Marin Mirea: University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2015, vol. 2, issue 43, 312-321

Abstract: “A good lead firm, said M.Jr.Harper, is to be master of its future and the future of being master is learning to work with information”. But one can not seriously claim that the accounting information fully meets all the information needs of different user groups, more so when it comes to management accounting whose role is perceived differently by each entity, depending on the purpose and management objectives. Therefore, whether the degree to which the routes to be taken corresponds to the present objectives are achieved by using different monitoring mechanisms combined in a generic way as the control. But what kind of control do we speak? In this context, the purpose of the article is to define the concept of control.

Keywords: Internal Control; Management Responsibility for Internal Control; Internal Auditing; Management objectives; Assessment of Internal Control System (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2015
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://feaa.ucv.ro/AUCSSE/0043v2-028.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2015:i:43:p:312-321

Access Statistics for this article

Annals of University of Craiova - Economic Sciences Series is currently edited by Sorinel Domnisoru

More articles in Annals of University of Craiova - Economic Sciences Series from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Anca Bandoi ( this e-mail address is bad, please contact ).