IDEAS home Printed from
   My bibliography  Save this article

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


  • Tatiana Danescu

    (‘Petru Maior‘ University of Tirgu Mures)

  • Mihaela Prozan

    (‘1Decembrie‘ University of Alba Iulia)

  • Andreea Cristina Danescu

    (‘1Decembrie‘ University of Alba Iulia)


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?

Suggested Citation

  • Tatiana Danescu & Mihaela Prozan & Andreea Cristina Danescu, 2011. "Internal Control Activities: Cause And Effect Of A Good Governance Of Accounting Reportings And Fiscal Declarations," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-17.
  • Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:17

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    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.
    Full references (including those not matched with items on IDEAS)


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Alina Voiculescu & Sorina Simona Bumbescu, 2014. "Explaining The Audit Risk And Its Components: A Comparative Case-Study Based On Audit Reports," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 138-148, August.

    More about this item


    corporate governance; internal control activities; risk strategy; risk tolerance; staterevenues` management;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:2:y:2011:i:13:p:17. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.