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![]() BULAT, Victoria, AUTOR, Nou, ŢARIGRADSCHI, Alina. Internal management control. In: Adapting Public Services to the Technological Challenges and to the Business Environment Expectations, Ed. Ediția a 3-a, 8 decembrie 2023, Chişinău. Chişinău: Departamentul Editorial-Poligrafic al ASEM, 2023, Ediția a 3-a, pp. 62-65. |
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Adapting Public Services to the Technological Challenges and to the Business Environment Expectations Ediția a 3-a, 2023 |
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Conferința "Adapting Public Services to the Technological Challenges and to the Business Environment Expectations" Ediția a 3-a, Chişinău, Moldova, 8 decembrie 2023 | ||||||
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JEL: M-11,12, 16 | ||||||
Pag. 62-65 | ||||||
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Rezumat | ||||||
One of the basic tasks of each public entity is to establish an efficient internal management control system, which, in turn, will ensure the achievement of set objectives, accurate reporting of results, and objective performance assessment. The term "internal control" comes from the English term "internal control." In Anglo-Saxon understanding, "to control" means "to hold under control" and "to verify." Several framework models of control are recognized internationally, designed to coordinate managerial control systems within entities and respond to risk management requirements. In the Republic of Moldova, the National Standards of Internal Control are based on the COSO model (USA). The retrospective evolution of standard establishment in the field of internal management control includes: 1992 In the United States, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) published the Integrated Framework for Internal Control. Initially, this framework only applied to private companies but is now widely used globally in both the public and private sectors. 1996 The European Parliament initiated the formation of an independent expert commission to analyze how this body detects and addresses fraud, financial contracting practices, and mismanagement. 1999 The Prodi Commission of the European Parliament introduced a series of reforms in the field of internal control. 2000 The White Paper on managerial reforms within the services of the European Commission is published; with the accession of new EU member states and the allocation of funds to them, it aimed to comply with the principles set out in the White Paper and implement a unified internal control framework in all public entities to analyze how these funds are managed. 2001 The European Commission introduced 24 control standards, supplemented by a set of basic practical requirements that should form the basis of the internal control system. 2007 The European Commission revised its internal control framework, reducing the number of standards to 16. 2013 The COSO Framework of 2013 introduced 17 principles necessary for the effectiveness of internal control. The new COSO framework is based on governance concepts, including the need to assign oversight responsibilities to leadership structures for each component of internal control. 2017 The European Commission updates its Internal Control Framework to align it with the Integrated Framework for Internal Control - COSO 2013. Internal management control (IMC) is an organized process of the public entity's management and its personnel for ensuring good governance. It includes all policies, procedures, internal rules, processes, and activities carried out within the public entity to manage risks and provide reasonable assurance about achieving planned objectives and results.In the Republic of Moldova, internal management control is established based on Law 229/2010 on internal public financial control and National Standards of Internal Control, approved by the Order of the Ministry of Finance No. 189 dated November 5, 2015. Internal management control involves continuous monitoring of activities, with clear management rules applicable at the entire public entity level. IMC is not just a general concept, doctrine, or a multitude of rules, information, and registers to be completed but a set of tools through which a public entity can be managed. The purpose of the internal management control system is to prevent errors and irregularities, proactively eliminate their causes, and improve controlled activities. The implementation and development of the internal management control system within public entities at the central and local levels aim to achieve three general objectives. 1)Operational objectives - objectives related to the public entity's purposes regarding its effectivenessand efficiency, respectively, the economical, effective, and efficient use of resources. 2)Reporting objectives - objectives related to the reliability of external and internal information,respectively, related to maintaining adequate accounting, the quality of information used within thepublic entity or disseminated to third parties, as well as protecting documents against two categoriesof fraud: concealing fraud and distorting results. 3)Compliance objectives - objectives related to compliance with laws, regulations, and internal policies,respectively, related to ensuring that the public entity's activities comply with obligations imposed bylaws and regulations, as well as with internal policy adherence. According to COSO's specifications since 1992, maintained in the Revised Internal Control Framework of 2013, also reflected in Law 229/2010, IMC tools are grouped into five major components: a)Control Environment; b)Performance and Risk Management; c)Control Activities; d)Information and Communication; e)Monitoring and Evaluation. IMC components are interrelated, making it impossible for them to exist and function separately. Through IMC, the management of the public entity must provide reasonable assurance regarding the achievement of entity objectives by: - Economy and efficiency of operations; - Compliance with the regulatory framework and internal regulations; - Safety and optimization of assets and liabilities; - Safety and integrity of information. The processes of the public entity to be managed and controlled have a wide scope: operational processes, support processes, financial management, asset and liability management, human resources management, public procurement, logistics, etc. Taking into account the variety of internal and external factors affecting the continuity of the public entity's activities, its management must act promptly to address challenges, prevent further errors and non-compliances. |
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Cuvinte-cheie internal management control, objectives, IMC tools, controlul intern managerial, obiective, instrumentele CIM |
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