Internal Control Organization Procedure

Article OPEN
Radu Dorin Lenghel;
  • Journal: Knowledge Horizons - Economics,volume 5,issue 3 September,pages131-134
  • Subject: The concept of internal control, objectives of internal control, components of internal control, methodology of internal control, structure of internal control system, procedure of organization of internal control
    • jel: jel:M16 | jel:M14

Internal control represents the totality of policies and procedures adopted by management, which contribute: to the fulfilment of managerial objectives, to the prevention and detection of frauds or errors, to the accuracy and exhaustiveness of accounting entries, as wel... View more
  • References (3)

    1. Lenghel R.D. (2011). Financial Control and Audit, Editura Risoprint, Cluj-Napoca.

    2. Lenghel R.D. (2011). Internal Control and Audit, Editura Risoprint, Cluj-Napoca.

    3. Order of the Minister of Public Finances no. 3055/2009 for the approval of accounting regulations compliant with European directives further amended and supplemented.

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