Operational Techniques and Methods Used in the Internal Control Process

Ducu Corina Maria ()
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Ducu Corina Maria: “Constantin Brancoveanu” University - Pite?ti, Faculty of Finance – Accounting

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1218-1221

Abstract: The existence of a wide range of actual or potential threats with effective impact on the business entities is a certainty, as well as their influence on the results of the entity (often negative). In this context, increasing economic performance and conducting effective activities are strictly related to implementing a system of internal control. With the possessed tools and techniques, internal control evaluates the activities accomplished by the entity and identifies the risks that it faces. Therefore, presenting a fair view of the entity requires the implementation and development of internal control processes.

Keywords: internal control; instruments; composing elements; entity; performance. (search for similar items in EconPapers)
JEL-codes: M4 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1218-1221

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