IDEAS home Printed from https://ideas.repec.org/a/brc/journl/v26y2014i4p278-283.html
   My bibliography  Save this article

The Communication Of Internal Control System Weaknesses - Necessity And Responsibility

Author

Listed:
  • Mariana, NEDELCU (BUNEA)

    (Academia de Studii Economice Bucuresti.)

Abstract

In terms of its mission, the control is an inherent part of management, being a specifically human activity, especially useful serving both the management, business partners, public institutions and public. Especially in the last period, amid the economic and financial crisis manifested in recent years, the control has evolved and evolving both by the improvement of organization and management systems and by the response to continuous development of the environment in which it operates. The control activities are an integral part of the management process by which the entity aims to achieve their objectives. The research methodology consists essentially in a literature review and recent regulations in the analyzed field.The objective of this study is to highlight the way in which shall be communicated the deficiencies of internal control systems, to the persons responsible for their governance, inclusively in the banking system.

Suggested Citation

  • Mariana, NEDELCU (BUNEA), 2014. "The Communication Of Internal Control System Weaknesses - Necessity And Responsibility," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 278-283.
    • Handle: RePEc:brc:journl:v:26:y:2014:i:4:p:278-283
    as

    Download full text from publisher

    File URL: http://www.strategiimanageriale.ro/papers/140434.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    internal control; audit; internal audit; banking system; risk management;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:brc:journl:v:26:y:2014:i:4:p:278-283. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan MICUDA (email available below). General contact details of provider: http://www.univcb.ro/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.