Considerations Regarding the Contents of Internal Control

The wrongful and limited understanding of the notion of control can have a negative impact onthe individual as an integrating part of a democratic society, who in view of his past experiencesmay be reluctant to control. In time there have been many attempts to define this notion and integrate it in...

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Bibliographic Details
Published in:"Ovidius" University Annals. Economic Sciences Series (Online) 2016-01, Vol.XVI (1), p.497-502
Main Authors: Victoria Isabela Dragomir, Marioara Avram, Sorinel Domnişoru
Format: Article
Language:English
Subjects:
entity
internal control
risk management
Online Access:Get full text
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Summary:The wrongful and limited understanding of the notion of control can have a negative impact onthe individual as an integrating part of a democratic society, who in view of his past experiencesmay be reluctant to control. In time there have been many attempts to define this notion and integrate it in current activities,whether referring to the control exerted at the level of one country or the control in an entity be itpublic or private. Throughout the present endeavour we shall focus on debating the contents of the internalcontrol in view of the necessity of implementing it in the activities developed within the entity aswell as in other external aspects that come to influence it.
ISSN:2393-3127
2393-3127