Views on the Internal Control System of Public Entities

Lenghel Radu Dorin ()
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Lenghel Radu Dorin: „Dimitrie-Cantemir” Christian University, Faculty of Economic Sciences Cluj-Napoca

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1327-1332

Abstract: The internal control system has to be developed and implemented by the manager up to the level, which allows him a better control over the functioning of all activities for the realization of the objectives set. Taking into account the particularities of the legal, organizational framework, staff, funding and other specific elements, as well as the internal control standards, the heads of public entities will dispose the necessary measures for the elaboration and development of management control systems of each organization, including the procedures, formalized by activities. The internal control system of public entities is made up of the following forms of control: hierarchical control; reciprocal control; self-control; financial accounting control; financial preventive control; financial management control.

Keywords: internal control objectives; internal control components; internal control concept; internal control system; internal control activities. (search for similar items in EconPapers)
JEL-codes: M40 M41 (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:1327-1332

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