A comprehensive conceptual profile on control
Sorin Domnisoru (),
Radu Ogarca () and
Cosmin Baloi ()
Additional contact information
Sorin Domnisoru: University of Craiova
Radu Ogarca: University of Craiova
Cosmin Baloi: University of Craiova
The Audit Financiar journal, 2016, vol. 14, issue 142, 1114
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)
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:aud:audfin:v:14:y:2016:i:142:p:1114
Access Statistics for this article
More articles in The Audit Financiar journal from Chamber of Financial Auditors of Romania
Series data maintained by Dumitru Valentin Florentin ().