PURPOSE AND DEFINITION OF INTERNAL MANAGEMENT CONTROL STANDARDS

Internal managerial control is the responsibility of leaders in public institutions, who are required to design, implement and continuously develop it. Considering the particularities of the legal framework of organization and functioning, as well as the standards of internal managerial control, the...

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Bibliographic Details
Published in:Anale. Seria stiinte economice 2018, Vol.XXIII (23), p.97-101
Main Author: Mladin, Franca
Format: Article
Language:English
Subjects:
Management and complex organizations
Public Finances
Online Access:Get full text
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Summary:Internal managerial control is the responsibility of leaders in public institutions, who are required to design, implement and continuously develop it. Considering the particularities of the legal framework of organization and functioning, as well as the standards of internal managerial control, the leader of each public entity establishes the necessary measures for the implementation and development of the internal managerial control system. The purpose of control standards is to create a uniform and consistent internal managerial control model that allows comparisons between the same type of entities or within the same entity, at different times, and enables the possibility to highlight the entity's results as well as its evolution.
ISSN:1582-2680
1582-6333