Security Management from the Perspective of Internal Control and Audit

Ionut Riza (), Catalina Sitnikov () and Costinel Cristian Militaru ()
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Ionut Riza: University of Craiova
Catalina Sitnikov: University of Craiova
Costinel Cristian Militaru: University of Craiova

Ovidius University Annals, Economic Sciences Series, 2021, vol. XXI, issue 2, 879-885

Abstract: Risk management in order to implement the system of internal control and audit is to ensure integrity, transparency, and accountability, in terms of performance for any economic entity. The role of the internal audit is to evaluate and provide a substantiated and objective assurance to the general management on the degree of functionality, both on the whole internal control system and on each concrete form of its manifestation, according to the methodological and procedural framework and practice recognized in the field. Great flexibility is required in the organization and exercise of internal control and audit, because you cannot set rules for every situation encountered and also a rule if it is not topical or too rigid stagnates the process and leads to inefficiency. The result of this research is the strategy used on information security in the collection and processing of data necessary for organizing internal managerial control.

Keywords: management; internal control system; organization; security (search for similar items in EconPapers)
JEL-codes: M11 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxi:y:2021:i:2:p:879-885

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