Advanced Search
MyIDEAS: Login to save this article or follow this journal

Internal Control Activities: Cause And Effect Of A Good Governance Of Accounting Reportings And Fiscal Declarations

Contents:

Author Info

  • Tatiana Danescu

    (‘Petru Maior‘ University of Tirgu Mures)

  • Mihaela Prozan

    (‘1Decembrie‘ University of Alba Iulia)

  • Andreea Cristina Danescu

    (‘1Decembrie‘ University of Alba Iulia)

Registered author(s):

    Abstract

    As a subsystem of the management system, the internal control could beviewed as the primordial condition for the efficient and effective accomplishment of thegeneral and specific objectives of any organization. From the audit perspective, theinternal control represents both an objective of the internal auditor activity, and a meansto achieve a goal for the external auditor. Starting from these approaches and from theperspective of the impact towards the corporative governance, the qualitative analysis ofthe internal control, is a current and complex issue. Hence, the scientific research hasbeen focused on identifying the answers for the following questions: Could risks thatrefer to the administrating of state revenues be controlled until a reasonable level? In thegiven context, which is the role of the internal control activities in achieving a goodcorporate governance in entities - taxpayers?

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://oeconomica.uab.ro/upload/lucrari/1320112/17.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

    Volume (Year): 2 (2011)
    Issue (Month): 13 ()
    Pages: 17

    as in new window
    Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:17

    Contact details of provider:

    Related research

    Keywords: corporate governance; internal control activities; risk strategy; risk tolerance; staterevenues` management;

    Find related papers by JEL classification:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Gabriela JINGA, 2009. "Importance Of Financial Audit In Lowering Informational Risk," Review of General Management, Spiru Haret University, Faculty of Management Brasov, vol. 10(2), pages 139-143, November.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:2:y:2011:i:13:p:17. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.