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Internal control systems in the European Union Member

Author

Listed:
  • Carmen PIRVAN

    (Bucharest University of Economic Studies)

  • Ileana NISULESCU

    (Bucharest University of Economic Studies)

Abstract

Most EU Member States have initiated reforms to improve public sector management by introducing and promoting the public internal control system focusing on the implementation of core principles on an internationally recognized internal control model. In most countries in the European Union, national control systems are based on the COSO and INTOSAI models. The paper aims to provide a radiography of good practices regarding the implementation of internal control systems in the countries of the European Union for the implementation of healthy financial management as an integral part of good governance, both from the perspective of historical evolution and the current situation.

Suggested Citation

  • Carmen PIRVAN & Ileana NISULESCU, 2018. "Internal control systems in the European Union Member," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(150), pages 270-270.
    • Handle: RePEc:aud:audfin:v:16:y:2018:i:150:p:270
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    More about this item

    Keywords

    internal control; European Union; governance; transparency; COSO; INTOSAI;
    All these keywords.

    JEL classification:

    • C40 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - General
    • D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
    • O12 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Microeconomic Analyses of Economic Development

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