INTERNAL MANAGEMENT CONTROL APPROACH BY IMPLEMENTATION OF STAGES OF THE INTERNAL CONTROL MANAGEMENT SYSTEM IN PUBLIC ENTITIES

Marin Popescu (), Silvia-Mihaela Popescu () and Gabriela Mangu ()
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Marin Popescu: „Athenaeum” University of Bucharest
Silvia-Mihaela Popescu: „Valahia” University of Targoviste
Gabriela Mangu: „Valahia” University of Targoviste

Internal Auditing and Risk Management, 2016, vol. 42, issue 1, 53-58

Abstract: The internal managerial control system of public entity, envisages the realization of three categories of permanent objectives, namely: a) objectives on the effectiveness and efficiency of operations; b) objectives on the reliability of internal and external information; c) objectives relating to compliance with laws, regulations and internal policies. Thus, designing, implementing and further developing a viable system of internal control are possible by developing and updating stages of the implementation process and development of the internal control system management in public entities. It was approached a new aspect of the regulatory framework in internal management control by detailing the duties and responsibilities of the Monitoring Commission's of the public entities to establish and maintain internal management control system stages.

Keywords: internal management control; internal management control system steps; objectives; the Monitoring commission; tasks; responsibilities (search for similar items in EconPapers)
JEL-codes: H83 (search for similar items in EconPapers)
Date: 2016
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