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Operational Techniques and Methods Used in the Internal Control Process


  • Ducu Corina Maria

    () (“Constantin Brancoveanu” University - Pite?ti, Faculty of Finance – Accounting)


The existence of a wide range of actual or potential threats with effective impact on the business entities is a certainty, as well as their influence on the results of the entity (often negative). In this context, increasing economic performance and conducting effective activities are strictly related to implementing a system of internal control. With the possessed tools and techniques, internal control evaluates the activities accomplished by the entity and identifies the risks that it faces. Therefore, presenting a fair view of the entity requires the implementation and development of internal control processes.

Suggested Citation

  • Ducu Corina Maria, 2013. "Operational Techniques and Methods Used in the Internal Control Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1218-1221, May.
  • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1218-1221

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    internal control; instruments; composing elements; entity; performance.;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting


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