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The Implementation Of Internal Control Standards, Desire, Necessity And Obligation

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  • Monica Manea Birza

    (Academy of Economic Studies Faculty of Accounting Bucharest, Romania)

Abstract

Eurofound established minimum requirements for internal control processes through 16 standards that provide general principles of management: 1. Mission; 2. Ethical values and organizational; 3. Staff and mobility; 4. Evaluation and staff development; 5. Objectives and performance indicators; 6. Risk management process; 7. The operational structure; 8. Processes and procedures; 9. Supervision; 10. Activity continuity; 11. Document Management; 12. Information and communication; 13. Accounting and Financial Reporting; 14. Evaluation activities; 15. Assessment of Internal Control; 16. Internal audit capacity. We will analyze to what extent and under what conditions, implementing a system of internal control standards is: an act of will, necessity, obligation..

Suggested Citation

  • Monica Manea Birza, 2012. "The Implementation Of Internal Control Standards, Desire, Necessity And Obligation," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 43-49, April.
  • Handle: RePEc:aio:rteyej:v:1:y:2012:i:18:p:43-49
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    More about this item

    Keywords

    control standards; implementation; necessity; obligation;

    JEL classification:

    • G02 - Financial Economics - - General - - - Behavioral Finance: Underlying Principles
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

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