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Improving the Internal Managerial Control and the Internal Audit in Relation to the External Audit

Author

Listed:
  • Gabriela Mangu (Giurea)

    („Valahia†University of Targoviste)

Abstract

In order to verify the management of the various operations present in order to emphasize the objectives, the management of the public entity needs to present outstanding information about the events and actions carried out. From this point of view, we considered that the establishment and applicability in public entities of the Internal Management Control System is fundamental. To this end, we conducted a research based on both the analysis of specialized works and the applicable regulations in force at the level of public entities, research followed by the applicability of a study that would indicate the importance of the subject debated.

Suggested Citation

  • Gabriela Mangu (Giurea), 2021. "Improving the Internal Managerial Control and the Internal Audit in Relation to the External Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1046-1050, December.
    • Handle: RePEc:ovi:oviste:v:xxi:y:2021:i:2:p:1046-1050
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    File URL: https://stec.univ-ovidius.ro/html/anale/RO/2021-2/Section%205/16.pdf
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    References listed on IDEAS

    as
    1. Marin Popescu & Silvia Mihaela Popescu & Maria Daniela Galca, 2017. "The Internal Control Management Development Strategy in Romania," Working papers Globalization - Economic, Social and Moral Implications, April 2017 14, Research Association for Interdisciplinary Studies.
    2. Elisa Bonollo, 2019. "Measuring supreme audit institutions’ outcomes: current literature and future insights," Public Money & Management, Taylor & Francis Journals, vol. 39(7), pages 468-477, October.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Audit; Management; Control; Entity; Performance;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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