Valences of internal control in the context of the impact of the utility of accounting information over the business environment

Prozan Mihaela

Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), 2015, vol. 3

Abstract: In the globalized and internationalized economies, achieved as a result of the financial pressures in which the effects of the economic financial crisis still could be felt, each country, organization, entity and even each person in part, has to anticipate and/or identify in a timely manner the threats that could affect their development objectives. Reported to the nature and the typology of the identified risks, prompt and efficient measures are needed, which in turn suppose the existence at the level of each authority, organisation or entity of a good corporate governance and implicitly of an adequate internal control. In the circumstances of an extremely dynamic extended risk environment, only through this type of systems it could be insured a rigorous and performant management of the systemic risks, including the ones that could affect the credibility of the accounting information. In the given context, our undertaken research proposes the identifying of some pertinent solutions for the improvement of the credibility of the accounting reports starting from the next question: what is the role of the internal control in insuring useful accounting information that have an impact on the business environment?

Keywords: internal control; the accounting information; accounting reporting (search for similar items in EconPapers)
JEL-codes: G28 G38 M41 M42 M48 (search for similar items in EconPapers)
Date: 2015
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