publication . Article . 2013

Evaluation of Internal Control

Gheorghe Suciu; Pipu-Nicolae Barsan;
Open Access
  • Published: 01 Jan 2013 Journal: Knowledge Horizons - Economics, volume 5, issue 4 December, pages 118-121
Abstract
Performance is indissolubly tied to control. Performance cannot be obtained without a strong, adequate control, regardless if it is in the public or private sector. Control is one of management’s attributes and it must be organized, implemented and evaluated in every company, regardless of its size. Each person from a company participates to a greater or lesser extent in the control activities.
Subjects
free text keywords: Internal control, internal audit, internal control mechanisms, internal control questionnaire, planned detection risk, jel:M42

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