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Views on the Internal Control System of Public Entities

Author

Listed:
  • Lenghel Radu Dorin

    („Dimitrie-Cantemir” Christian University, Faculty of Economic Sciences Cluj-Napoca)

Abstract

The internal control system has to be developed and implemented by the manager up to the level, which allows him a better control over the functioning of all activities for the realization of the objectives set. Taking into account the particularities of the legal, organizational framework, staff, funding and other specific elements, as well as the internal control standards, the heads of public entities will dispose the necessary measures for the elaboration and development of management control systems of each organization, including the procedures, formalized by activities. The internal control system of public entities is made up of the following forms of control: hierarchical control; reciprocal control; self-control; financial accounting control; financial preventive control; financial management control.

Suggested Citation

  • Lenghel Radu Dorin, 2013. "Views on the Internal Control System of Public Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1327-1332, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1327-1332
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    More about this item

    Keywords

    internal control objectives; internal control components; internal control concept; internal control system; internal control activities.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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