Performing Internal Control by Taking into Consideration the International Economic Crisis

Petre Mihaela Cosmina ()
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Petre Mihaela Cosmina: „Constantin Brâncoveanu” University of Pitesti, Faculty of Management Marketing in Economic Business, Braila

Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 2, 629-632

Abstract: Taking into consideration the international economic crisis, the control is focused on main areas of social requirements, on economical and financial issues, passing from the general concern stage, the one of economic programs, to the assurance stage for the resource. Internal control is a factor that contributes to maintaining the work at a normal level, to competently solving issues on economic entities development and profit accumulation. Control work is part of managing process through which the entity aims to achieve its goals. Given the international economic crisis, the objectives of the economic entities are reducing expenses and ceasing losses. Thus, internal control in the international economic crisis has transformed and the role of internal control has became more important than it was in the economic growth periods.

Keywords: expert accountants; internal control; accounting control; international economic crisis (search for similar items in EconPapers)
JEL-codes: M4 M40 M42 M49 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:10:y:2010:i:2:p:629-632

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