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Internal Control Activities: Cause And Effect Of A Good Governance Of Accounting Reportings And Fiscal Declarations

Listed author(s):
  • Tatiana Danescu

    (‘Petru Maior‘ University of Tirgu Mures)

  • Mihaela Prozan

    (‘1Decembrie‘ University of Alba Iulia)

  • Andreea Cristina Danescu

    (‘1Decembrie‘ University of Alba Iulia)

Registered author(s):

    As a subsystem of the management system, the internal control could beviewed as the primordial condition for the efficient and effective accomplishment of thegeneral and specific objectives of any organization. From the audit perspective, theinternal control represents both an objective of the internal auditor activity, and a meansto achieve a goal for the external auditor. Starting from these approaches and from theperspective of the impact towards the corporative governance, the qualitative analysis ofthe internal control, is a current and complex issue. Hence, the scientific research hasbeen focused on identifying the answers for the following questions: Could risks thatrefer to the administrating of state revenues be controlled until a reasonable level? In thegiven context, which is the role of the internal control activities in achieving a goodcorporate governance in entities - taxpayers?

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    Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

    Volume (Year): 2 (2011)
    Issue (Month): 13 ()
    Pages: 1-17

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    Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:17
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    1. Gabriela JINGA, 2009. "Importance Of Financial Audit In Lowering Informational Risk," Review of General Management, Spiru Haret University, Faculty of Management Brasov, vol. 10(2), pages 139-143, November.
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