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Considerations Regarding the Contents of Internal Control

Author

Listed:
  • Victoria Isabela Dragomir

    (University of Craiova, Economic Direction)

  • Marioara Avram

    (University of Craiova Faculty of Economics and Business Administration)

  • Sorinel Domniºoru

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

The wrongful and limited understanding of the notion of control can have a negative impact on the individual as an integrating part of a democratic society, who in view of his past experiences may be reluctant to control. In time there have been many attempts to define this notion and integrate it in current activities, whether referring to the control exerted at the level of one country or the control in an entity be it public or private. Throughout the present endeavour we shall focus on debating the contents of the internal control in view of the necessity of implementing it in the activities developed within the entity as well as in other external aspects that come to influence it.

Suggested Citation

  • Victoria Isabela Dragomir & Marioara Avram & Sorinel Domniºoru, 2016. "Considerations Regarding the Contents of Internal Control," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 497-502, July.
    • Handle: RePEc:ovi:oviste:v:xvi:y:2016:i:1:p:497-502
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2015/03/ANALE-vol-16_issue_1_site.pdf
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    Citations

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    Cited by:

    1. Nensi XHANI & Marioara AVRAM & Ilir MECE & Latif CELA, 2019. "Comparative Study on the Organization of Internal Public Audit in Albania and Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(155), pages 473-473.

    More about this item

    Keywords

    internal control; entity; risk management;
    All these keywords.

    JEL classification:

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

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