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Implementing The Internal Control & Financial Management System

Author

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  • Razvan Ghita

Abstract

The implementation of internal audit function in Romania has imposed the reorganization of the internal control system that existed within public entities. Although, commonly it would have been the other wayaround, due to the European Union's pressures it was first implemented the internal audit function in the Romanian public sector. Nowadays, we found ourselves in a process of organization and implementation for the financial control and management system within entities from the public sector. The article presents the internal audit function's evolution and the present (actual) stage of implementation of internal control and management system, process that began in 2005, in the Romanian public sector.

Suggested Citation

  • Razvan Ghita, 2007. "Implementing The Internal Control & Financial Management System," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-48.
    • Handle: RePEc:alu:journl:v:1:y:2007:i:9:p:48
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    More about this item

    Keywords

    implementation; internal control; internal audit; financial management system.;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • P49 - Political Economy and Comparative Economic Systems - - Other Economic Systems - - - Other

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