Incursiuni evolutive și conceptuale privind organizarea controlului intern managerial la nivelul entităților publice din Rom&acirc;nia

Răvdan Gabriela-Alice; Mihailă Svetlana

Articolul precedent

Articolul urmator

333

Ultima descărcare din IBN:
2023-12-17 13:10

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similare conform CZU

005.584.1(498) (1)

Management operations. Direction (301)

SM ISO690:2012

RĂVDAN, Gabriela-Alice, MIHAILĂ, Svetlana. Incursiuni evolutive și conceptuale privind organizarea controlului intern managerial la nivelul entităților publice din România. In: Contabilitatea : şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare, Ed. 7, 19-20 aprilie 2018, Chişinău. Chişinău: "Print-Caro" SRL, 2018, Ediția 7, pp. 223-230. ISBN 978-9975-127-59-2.

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Contabilitatea
Ediția 7, 2018

Conferința "Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare"
7, Chişinău, Moldova, 19-20 aprilie 2018

Incursiuni evolutive și conceptuale privind organizarea controlului intern managerial la nivelul entităților publice din România

Evolutionary and conceptual incursions on the organization of internal managerial control at the level of public entities in Romania

CZU: 005.584.1(498)

JEL: M40, M41

Pag. 223-230

Răvdan Gabriela-Alice¹, Mihailă Svetlana²

¹ Curtea de Conturi a Romaniei,
² Academia de Studii Economice din Moldova

Disponibil în IBN: 4 ianuarie 2022

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Rezumat

In this article, we have proposed an approach to the evolution of internal control from international
to national, and we have also analyzed the definitions of internal control from several perspectives as an
integral part of the modern governance system. In this context, improved concepts over time have also been
illustrated, giving them wider applicability and greater availability for the development and efficiency of public
institutions through internal control. At the same time, there was presented an examination of the functioning
of the internal managerial control, according to the COSO model, as well as the relationship between the
components of the COSO model and the overall objectives of internal control.
The research is based on the examination of the national and international literature, but the primary
consideration was the examination of the normative and legislative framework in order to identify some gaps.

Cuvinte-cheie
internal managerial control, public institutions, internal/managerial control standards, corporate governance