Efficacy of internal control and controlling business risks

Article English OPEN
IONESCU, Luminiţa;
  • Publisher: Editura Fundatiei Romania de Maine
  • Journal: Annals of "Spiru Haret". Economic Series,volume 1,issue 2,pages29-37 (issn: 2393-1795, eissn: 2393-1795)
  • Publisher copyright policies & self-archiving
  • Subject: HC10-1085 | H83, M41, M42 | internal control, business risks, control framework, efficacy of internal control | HB71-74 | Economic history and conditions | Economics as a science | internal control; business risks; control framework; efficacy of internal control
    • jel: jel:H83 | jel:M42 | jel:M41

Companies can gain additional efficiency in designing and implementing or assessing internal control by focusing on only those financial reporting objectives directly applicable to the company’s activities and circumstances, taking a risk based approach to internal cont... View more
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