Evaluation of Internal Control

Gheorghe Suciu () and Pipu-Nicolae Barsan ()
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Pipu-Nicolae Barsan: "Dimitrie Cantemir" Christian University

Knowledge Horizons - Economics, 2013, vol. 5, issue 4, 118-121

Abstract: Performance is indissolubly tied to control. Performance cannot be obtained without a strong, adequate control, regardless if it is in the public or private sector. Control is one of management’s attributes and it must be organized, implemented and evaluated in every company, regardless of its size. Each person from a company participates to a greater or lesser extent in the control activities.

Keywords: Internal control; internal audit; internal control mechanisms; internal control questionnaire; planned detection risk (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:khe:journl:v:5:y:2013:i:4:p:118-121

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