Evaluation of Internal Control

Article OPEN
Gheorghe Suciu ; Pipu-Nicolae Barsan (2013)
  • Journal: Knowledge Horizons - Economics, volume 5, issue 4 December, pages 118-121
  • Subject: Internal control, internal audit, internal control mechanisms, internal control questionnaire, planned detection risk
    • jel: jel:M42

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.
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