Considerations Regarding the Contents of Internal Control

Victoria Isabela Dragomir (), Marioara Avram () and Sorinel Domniºoru ()
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Victoria Isabela Dragomir: University of Craiova, Economic Direction
Marioara Avram: University of Craiova Faculty of Economics and Business Administration
Sorinel Domniºoru: University of Craiova Faculty of Economics and Business Administration

Ovidius University Annals, Economic Sciences Series, 2016, vol. XVI, issue 1, 497-502

Abstract: The wrongful and limited understanding of the notion of control can have a negative impact on the individual as an integrating part of a democratic society, who in view of his past experiences may be reluctant to control. In time there have been many attempts to define this notion and integrate it in current activities, whether referring to the control exerted at the level of one country or the control in an entity be it public or private. Throughout the present endeavour we shall focus on debating the contents of the internal control in view of the necessity of implementing it in the activities developed within the entity as well as in other external aspects that come to influence it.

Keywords: internal control; entity; risk management (search for similar items in EconPapers)
JEL-codes: G38 M42 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (1)

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