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Evaluation of Internal Control


  • Gheorghe Suciu


  • Pipu-Nicolae Barsan

    () ("Dimitrie Cantemir" Christian University)


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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    References listed on IDEAS

    1. M. Ayhan Kose & Christopher Otrok & Eswar Prasad, 2012. "Global Business Cycles: Convergence Or Decoupling?," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 53(2), pages 511-538, May.
    2. Fidrmuc, Jarko & Korhonen, Iikka, 2006. "Meta-analysis of the business cycle correlation between the euro area and the CEECs," Journal of Comparative Economics, Elsevier, vol. 34(3), pages 518-537, September.
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    More about this item


    Internal control; internal audit; internal control mechanisms; internal control questionnaire; planned detection risk;

    JEL classification:

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


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