Improving the Internal Managerial Control and the Internal Audit in Relation to the External Audit

Gabriela Mangu (Giurea) ()
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Gabriela Mangu (Giurea): „Valahia†University of Targoviste

Ovidius University Annals, Economic Sciences Series, 2021, vol. XXI, issue 2, 1046-1050

Abstract: In order to verify the management of the various operations present in order to emphasize the objectives, the management of the public entity needs to present outstanding information about the events and actions carried out. From this point of view, we considered that the establishment and applicability in public entities of the Internal Management Control System is fundamental. To this end, we conducted a research based on both the analysis of specialized works and the applicable regulations in force at the level of public entities, research followed by the applicability of a study that would indicate the importance of the subject debated.

Keywords: Audit; Management; Control; Entity; Performance (search for similar items in EconPapers)
JEL-codes: H83 M42 (search for similar items in EconPapers)
Date: 2021
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