EconPapers    
Economics at your fingertips  
 

A general assessment of the internal control in mining companies

Bogdan Răvaș () and Oana-Carmen Răvaș ()
Additional contact information
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
References: View complete reference list from CitEc
Citations Track citations by RSS feed

Downloads: (external link)
https://www.upet.ro/annals/economics/pdf/2015/part1/Ravas_Ravas.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:15:y:2015:i:1:p:279-286

Access Statistics for this article

More articles in Annals of the University of Petrosani, Economics from University of Petrosani, Romania
Bibliographic data for series maintained by Imola Driga ().

 
Page updated 2018-06-23
Handle: RePEc:pet:annals:v:15:y:2015:i:1:p:279-286