Conceptual Approaches Concerning the Internal Control under the Conditions of a Global Economy

Ciurlãu Loredana () and Cãruntu Genu Alexandru ()
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Ciurlãu Loredana: ,,Constantin Brancusi” University of Targu Jiu, Faculty of Economics and Business Administration
Cãruntu Genu Alexandru: ,,Constantin Brancusi” University of Targu Jiu, Faculty of Economics and Business Administration

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 707-710

Abstract: Viewed as a whole, the control system of the enterprise has as many structural components of organizational forms, rather than one each other through specific objectives and the means used to achieve them. These forms give control of a certain size, which is made in a direct relationship with the concerns of the enterprise to cope with the diversity of situations and that it has to face. In turn, the organisation can be regarded as a global unit where there are distinguished three main subsystems: the technological, managerial and decision-making information. She builds a unified defense system, as the complexity of the environment in the reflex that works, comprising several elements located at the levels of the organisational structures. This system is known as internal control or control and, generally, all the rules and procedures which shall be implemented in the interest and for the protection of the entity.

Keywords: internal control; process; system; objectives; internal audit (search for similar items in EconPapers)
JEL-codes: M10 M42 (search for similar items in EconPapers)
Date: 2015
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