IMPLEMENTATION AND OPERATION OF INTERNAL MANAGEMENT CONTROL IN PUBLIC ENTITIES

The top management and employees of a public entity know and support the ethical values and values of the entity, respect and apply the regulations regarding ethics, integrity, avoiding conflicts of interest, preventing and reporting fraud, corruption acts and reporting irregularities. The managemen...

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Bibliographic Details
Published in:Anale. Seria stiinte economice 2018, Vol.XXIII (23), p.87-91
Main Author: Mladin, Franca
Format: Article
Language:English
Subjects:
Business Economy / Management
Business Ethics
Public Finances
Online Access:Get full text
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Summary:The top management and employees of a public entity know and support the ethical values and values of the entity, respect and apply the regulations regarding ethics, integrity, avoiding conflicts of interest, preventing and reporting fraud, corruption acts and reporting irregularities. The management of a public entity adopts a code of conduct, develops and implements policies and procedures regarding integrity, ethical values, avoiding conflicts of interest, preventing and reporting frauds, corruption acts and reporting irregularities. A public entity’s management also facilitates open communication with its employees regarding their ethical and integrity concerns, by appointing an ethics counselor to monitor the compliance with the rules of conduct throughout the entity.
ISSN:1582-2680
1582-6333