A general assessment of the internal control in mining companies

Bogdan Răvaș () and Oana-Carmen Răvaș ()
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Bogdan Răvaș: University of Petroşani, Romania
Oana-Carmen Răvaș: University of Petroşani, Romania

Annals of the University of Petrosani, Economics, 2015, vol. 15, issue 1, 279-286

Abstract: The role of the internal auditor is to examine whether persons exercising internal control are able to carry out checks with ambition, with responsibility and be involved in some cases of fraud. To achieve the proper conditions, the side observant and constructive side of control is necessary to ensure the independence and authority or control bodies with responsibilities for control of the operation.

Keywords: control; mining; assessment; objectives; audit (search for similar items in EconPapers)
JEL-codes: B21 M42 (search for similar items in EconPapers)
Date: 2015
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