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Evaluation of Internal Control

Author

Listed:
  • Gheorghe Suciu
  • Pipu-Nicolae Barsan

    ("Dimitrie Cantemir" Christian University)

Abstract

Performance is indissolubly tied to control. Performance cannot be obtained without a strong, adequate control, regardless if it is in the public or private sector. Control is one of management’s attributes and it must be organized, implemented and evaluated in every company, regardless of its size. Each person from a company participates to a greater or lesser extent in the control activities.

Suggested Citation

  • Gheorghe Suciu & Pipu-Nicolae Barsan, 2013. "Evaluation of Internal Control," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 118-121, December.
    • Handle: RePEc:khe:journl:v:5:y:2013:i:4:p:118-121
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    More about this item

    Keywords

    Internal control; internal audit; internal control mechanisms; internal control questionnaire; planned detection risk;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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