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Internal Control - Crucial Factor in Ensuring the Quality of Financial Information

Listed author(s):
  • Cornel IONESCU


    (SpiruHaret University, Ion Ghica, no. 13, Bucharest, 030045, Romania, Tel: +40214551000, Fax: +40213143900)

  • Cicilia IONESCU


    (SpiruHaret University, Ion Ghica, no. 13, Bucharest, 030045, Romania, Tel: +40214551000, Fax: +40213143900)

The trends of internationalization of the economies, of increased competition and of national and international competitiveness, bring Romanian companies in the need for credibility and transparency regarding their reporting. Inevitably , in this current context, rises the need for a management and control system in the service of a good governance, the development and implementation of accounting policies and procedures tailored to every company, the establishment of clear requirements for presenting the information in the accounting reports. Special importance is given to internal control and audit, as a preamble to the certification of annual accounts by independent auditors.

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Article provided by Spiru Haret University in its journal Published in Procedia of Economics and Business Administration.

Volume (Year): 2 (2015)
Issue (Month): 1 (December)
Pages: 163-171

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Handle: RePEc:icb:wpaper:v:2:y:2015:i:1:163-171
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