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Internal Control Activities: Cause And Effect Of A Good Governance Of Accounting Reportings And Fiscal Declarations

Author

Listed:
  • Tatiana Dănescu
  • Mihaela Prozan
  • Andreea Cristina Dănescu

Abstract

As a subsystem of the management system, the internal control could be viewed as the primordial condition for the efficient and effective accomplishment of the general and specific objectives of any organization. From the audit perspective, the internal control represents both an objective of the internal auditor activity, and a means to achieve a goal for the external auditor. Starting from these approaches and from the perspective of the impact towards the corporative governance, the qualitative analysis of the internal control, is a current and complex issue. Hence, the scientific research has been focused on identifying the answers for the following questions: Could risks that refer to the administrating of state revenues be controlled until a reasonable level? In the given context, which is the role of the internal control activities in achieving a good corporate governance in entities - taxpayers?

Suggested Citation

  • Tatiana Dănescu & Mihaela Prozan & Andreea Cristina Dănescu, 2011. "Internal Control Activities: Cause And Effect Of A Good Governance Of Accounting Reportings And Fiscal Declarations," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-17.
    • Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:17
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1320112/17.pdf
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    References listed on IDEAS

    as
    1. Gabriela JINGA, 2009. "Importance Of Financial Audit In Lowering Informational Risk," Review of General Management, Spiru Haret University, Faculty of Management Brasov, vol. 10(2), pages 139-143, November.
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    Cited by:

    1. Alina Voiculescu & Sorina Simona Bumbescu, 2014. "Explaining The Audit Risk And Its Components: A Comparative Case-Study Based On Audit Reports," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 138-148, August.

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      More about this item

      Keywords

      corporate governance; internal control activities; risk strategy; risk tolerance; state revenues` management;
      All these keywords.

      JEL classification:

      • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
      • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
      • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

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