IDEAS home Printed from https://ideas.repec.org/a/brc/brccej/v6y2021i2p67-76.html
   My bibliography  Save this article

Analysis Of The Influencing Factors Regarding The Improvement Of The Internal Managerial Control And Of The Internal Audit At The Entities Of Public Interest

Author

Listed:
  • Georgiana - Janina SOARE

    (Valahia University of Targoviste, Romania)

Abstract

Implementation and development of the relationship internal managerial control - internal audit is not only a legislative issue, but rather a problem of changing the mentality that aims over time and change the organizational culture. For these reasons, the implementation and development of the internal managerial control system in correlation with the internal audit has produced and will produce a series of fundamental changes in the organization and functioning of public interest entities, which contribute to: increasing managerial responsibilities; understanding the philosophy of risk management; inherent risk management and awareness of the introduction of specific internal management control techniques and tools.

Suggested Citation

  • Georgiana - Janina SOARE, 2021. "Analysis Of The Influencing Factors Regarding The Improvement Of The Internal Managerial Control And Of The Internal Audit At The Entities Of Public Interest," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(2), pages 67-76.
    • Handle: RePEc:brc:brccej:v:6:y:2021:i:2:p:67-76
    as

    Download full text from publisher

    File URL: http://www.revec.ro/papers/210208.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Saam, Nicole J., 2007. "Asymmetry in information versus asymmetry in power: Implicit assumptions of agency theory?," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 36(6), pages 825-840, December.
    2. Henry Kaiser, 1974. "An index of factorial simplicity," Psychometrika, Springer;The Psychometric Society, vol. 39(1), pages 31-36, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lillemo, Shuling Chen, 2014. "Measuring the effect of procrastination and environmental awareness on households' energy-saving behaviours: An empirical approach," Energy Policy, Elsevier, vol. 66(C), pages 249-256.
    2. Xiaoxu Dong & Huawei Zhao & Tiancai Li, 2022. "The Role of Live-Streaming E-Commerce on Consumers’ Purchasing Intention regarding Green Agricultural Products," Sustainability, MDPI, vol. 14(7), pages 1-13, April.
    3. Simplice A. Asongu, 2019. "FDI in Selected Developing Countries: Evidence from Bundling and Unbundling Governance," Working Papers 19/057, European Xtramile Centre of African Studies (EXCAS).
    4. Asongu Simplice, 2014. "Fresh Patterns of Liberalization, Bank Return and Return Uncertainty in Africa," Working Papers of the African Governance and Development Institute. 14/004, African Governance and Development Institute..
    5. Sarel Gronum & John Steen & Martie-Louise Verreynne, 2016. "Business model design and innovation: Unlocking the performance benefits of innovation," Australian Journal of Management, Australian School of Business, vol. 41(3), pages 585-605, August.
    6. Gizem Uzun & Murat Tezer, 2019. "Student Perceptions on War Topics and War Anxiety in History Classes," Revista romaneasca pentru educatie multidimensionala - Journal for Multidimensional Education, Editura Lumen, Department of Economics, vol. 11(1), pages 256-271, March.
    7. Simplice A. Asongu & Nicholas M. Odhiambo, 2019. "Governance, capital flight and industrialisation in Africa," Journal of Economic Structures, Springer;Pan-Pacific Association of Input-Output Studies (PAPAIOS), vol. 8(1), pages 1-22, December.
    8. Pamela E. Ofori & Simplice A. Asongu & Vanessa S. Tchamyou, 2021. "The Synergy between Governance and Economic Integration in Promoting Female Economic Inclusion in Sub-Saharan Africa," Working Papers 21/071, European Xtramile Centre of African Studies (EXCAS).
    9. Danish Ahmed SIDDIQUI & Qazi Masood AHMED, 2019. "Are institutions a crucial determinant of cross country economic efficiency? A two-stage double bootstrap data envelopment analysis," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(1(618), S), pages 89-114, Spring.
    10. Antonio Andrés & Simplice Asongu & Voxi Amavilah, 2015. "The Impact of Formal Institutions on Knowledge Economy," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 6(4), pages 1034-1062, December.
    11. Simplice A. Asongu, 2014. "Knowledge Economy and Financial Sector Competition in African Countries," African Development Review, African Development Bank, vol. 26(2), pages 333-346, June.
    12. Chimere O. Iheonu, 2019. "Governance and Domestic Investment in Africa," Working Papers 19/001, European Xtramile Centre of African Studies (EXCAS).
    13. Ran Gao & Albert P.C. Chan & Wahyudi P. Utama & Hafiz Zahoor, 2016. "Multilevel Safety Climate and Safety Performance in the Construction Industry: Development and Validation of a Top-Down Mechanism," IJERPH, MDPI, vol. 13(11), pages 1-14, November.
    14. Rodríguez-Fuentes, Carlos Javier & Hernández-López, Montserrat, 1997. "Análisis de diferencias estructurales interregionales determinantes en el impacto de la política monetaria," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 7, pages 141-157, Junio.
    15. Simplice A. Asongu & Vanessa S. Tchamyou & Ndemaze Asongu & Nina Tchamyou, 2018. "The Comparative African Economics of Governance in Fighting Terrorism," Working Papers of the African Governance and Development Institute. 18/055, African Governance and Development Institute..
    16. Ting Liu & Huawen Shen & Ka Yin Chau & Xin Wang, 2019. "Measurement Scale Development and Validation of Female Employees’ Career Expectations in Mainland China," Sustainability, MDPI, vol. 11(10), pages 1-15, May.
    17. Leiv Gabrielsen & Pål Ulleberg & Reidulf Watten, 2012. "The Adolescent Life Goal Profile Scale: Development of a New Scale for Measurements of Life Goals Among Young People," Journal of Happiness Studies, Springer, vol. 13(6), pages 1053-1072, December.
    18. Simplice A. Asongu & Rexon T. Nting & Joseph Nnanna, 2020. "Linkages between Globalisation, Carbon Dioxide Emissions and Governance in Sub-Saharan Africa," International Journal of Public Administration, Taylor & Francis Journals, vol. 43(11), pages 949-963, August.
    19. Pamela E. Ofori & Simplice A. Asongu & Vanessa S. Tchamyou & Raufhon Salahodjaev, 2023. "The Synergy between Governance and Trade Openness in Promoting Female Economic Inclusion in Sub-Saharan Africa," Working Papers 23/001, European Xtramile Centre of African Studies (EXCAS).
    20. Simplice A Asongu, 2013. "Modeling the future of knowledge economy: evidence from SSA and MENA countries," Economics Bulletin, AccessEcon, vol. 33(1), pages 612-624.

    More about this item

    Keywords

    Internal managerial control; internal audit; public interest entity; risk management;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:brc:brccej:v:6:y:2021:i:2:p:67-76. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cristina GANESCU (email available below). General contact details of provider: http://www.univcb.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.