Interdependencies Of The Internal / Managerial Control Standard No. 6 - Organizational Structure

Our initiative of analyzing the internal control standard which deals with the organizational structure comes from the observations on the significance of these essential aspects of modern management and on the sensitivity with which this standard is treated in most of the public institutions considered representative for the Oltenia region. Although the administrators of public institutions strive to optimize the systems of internal/managerial control, they frequently face many issues concerning the misunderstanding of these standards, vaguely explained, for example throughout some guidelines or other documents. The hypothesis of our study is that most of public institutions face gaps in understanding, interpreting, adapting and implementing an effective model of organizational structure, and the causes are due to the lack of an interdependent, correlated approach of the pillars that support the internal/managerial control system: the 25 standards required by the Romanian legislation. Our study critically describes the superficial approach founded in the self-evaluation reports of the public institutions, if we refer only to the conformity of the organizational structure and the four standards that we consider inextricably related with this internal/managerial control standard. From the methodological point of view, our study tests the correlation between the level of compliance of these standards and the functionality of the system composed by them in the public organizations that we have investigated.