THE IMPLEMENTATION OF INTERNAL CONTROL STANDARDS, DESIRE, NECESSITY AND OBLIGATION

Monica Manea Birza
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Monica Manea Birza: Academy of Economic Studies Faculty of Accounting Bucharest, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2012, vol. 1, issue 18, 43-49

Abstract: Eurofound established minimum requirements for internal control processes through 16 standards that provide general principles of management: 1. Mission; 2. Ethical values and organizational; 3. Staff and mobility; 4. Evaluation and staff development; 5. Objectives and performance indicators; 6. Risk management process; 7. The operational structure; 8. Processes and procedures; 9. Supervision; 10. Activity continuity; 11. Document Management; 12. Information and communication; 13. Accounting and Financial Reporting; 14. Evaluation activities; 15. Assessment of Internal Control; 16. Internal audit capacity. We will analyze to what extent and under what conditions, implementing a system of internal control standards is: an act of will, necessity, obligation..

Keywords: control standards; implementation; necessity; obligation (search for similar items in EconPapers)
JEL-codes: G02 G38 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2012:i:18:p:43-49

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