IDEAS home Printed from https://ideas.repec.org/p/smo/wpaper/14.html
   My bibliography  Save this paper

The Internal Control Management Development Strategy in Romania

Author

Listed:
  • Marin Popescu

    (Athenaeum University from Bucharest)

  • Silvia Mihaela Popescu

    (Valahia University from Targoviste)

  • Maria Daniela Galca

Abstract

The internal control management means all the forms of control exercised at the public entity, including internal audit, established by the management in accordance with its objectives and legal regulations in order to provide fund administration economically, efficiently and effectively; it also includes the organizational structures, methods, and procedures. The phrase, “internal control management†emphasizes the responsibility of all hierarchical levels for controlling all internal processes undertaken in order to achieve its general and specific objectives. The internal control management development strategy prioritizes managerial responsibility and ensures that the implemented internal control management systems are adequate and prevent or limit errors and fraud.

Suggested Citation

  • Marin Popescu & Silvia Mihaela Popescu & Maria Daniela Galca, 2017. "The Internal Control Management Development Strategy in Romania," Working papers Globalization - Economic, Social and Moral Implications, April 2017 14, Research Association for Interdisciplinary Studies.
    • Handle: RePEc:smo:wpaper:14
    DOI: 10.5281/zenodo.581779
    as

    Download full text from publisher

    File URL: http://globalization.rais.education/wp-content/uploads/2017/04/14.pdf
    File Function: Full text
    Download Restriction: no
    File URL: https://libkey.io/10.5281/zenodo.581779?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Gabriela Mangu (Giurea), 2021. "Improving the Internal Managerial Control and the Internal Audit in Relation to the External Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1046-1050, December.
    2. Gabriela Mangu (Giurea), 2021. "Study on the Need to Regulate the Audit Profession and the Determinants of the Improvement of the Internal Managerial Control and the Internal Audit in Relation to the External Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1041-1045, December.

    More about this item

    Keywords

    internal control management system; operational procedure; system procedure; risks registry; internal control standards; risk management;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

    NEP fields

    This paper has been announced in the following NEP Reports:

    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:smo:wpaper:14. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Eduard David (email available below). General contact details of provider: http://rais.education/ .

    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.