Internal control and auditing – a necessity for responsible reporting and managerial usefulness of accounting information
Alina-Teodora Ciuhureanu ()
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Alina-Teodora Ciuhureanu: “Nicolae Balcescu” Land Forces Academy, Sibiu
The Audit Financiar journal, 2016, vol. 14, issue 144, 1349
It is well known that not only in Romania, internal control and auditing are subject to legal regulations. Often, the two forms of ensuring the quality of accounting information are particularly perceived as mandatory requirement instead of as a necessity for certifying the information travelling between producer and user. The paper addresses issues which aim to highlight the need to organize the internal control and auditing of the accounting information from the perspective of the need to certify the accounting information for a responsible reporting. Moreover, through a study conducted on a sample of 301 companies in the Central Region of Romania, we also captured the managers’/directors’ opinion regarding the internal control and audit in terms of confidence, ensuring opportunities to valorise the accounting information and its usefulness for management.
Keywords: Control; audit; accounting information; certification; management (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:aud:audfin:v:14:y:2016:i:144:p:1349
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