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Conceptual Approaches Concerning the Internal Control under the Conditions of a Global Economy

Author

Listed:
  • Ciurlãu Loredana

    (,,Constantin Brancusi” University of Targu Jiu, Faculty of Economics and Business Administration)

  • Cãruntu Genu Alexandru

    (,,Constantin Brancusi” University of Targu Jiu, Faculty of Economics and Business Administration)

Abstract

Viewed as a whole, the control system of the enterprise has as many structural components of organizational forms, rather than one each other through specific objectives and the means used to achieve them. These forms give control of a certain size, which is made in a direct relationship with the concerns of the enterprise to cope with the diversity of situations and that it has to face. In turn, the organisation can be regarded as a global unit where there are distinguished three main subsystems: the technological, managerial and decision-making information. She builds a unified defense system, as the complexity of the environment in the reflex that works, comprising several elements located at the levels of the organisational structures. This system is known as internal control or control and, generally, all the rules and procedures which shall be implemented in the interest and for the protection of the entity.

Suggested Citation

  • Ciurlãu Loredana & Cãruntu Genu Alexandru, 2015. "Conceptual Approaches Concerning the Internal Control under the Conditions of a Global Economy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 707-710, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:707-710
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    More about this item

    Keywords

    internal control; process; system ; objectives; internal audit;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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