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A general assessment of the internal control in mining companies

Author

Listed:
  • Bogdan Răvaș

    (University of Petroşani, Romania)

  • Oana-Carmen Răvaș

    (University of Petroşani, Romania)

Abstract

The role of the internal auditor is to examine whether persons exercising internal control are able to carry out checks with ambition, with responsibility and be involved in some cases of fraud. To achieve the proper conditions, the side observant and constructive side of control is necessary to ensure the independence and authority or control bodies with responsibilities for control of the operation.

Suggested Citation

  • Bogdan Răvaș & Oana-Carmen Răvaș, 2015. "A general assessment of the internal control in mining companies," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 15(1), pages 279-286.
    • Handle: RePEc:pet:annals:v:15:y:2015:i:1:p:279-286
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    More about this item

    Keywords

    control; mining; assessment; objectives; audit;
    All these keywords.

    JEL classification:

    • B21 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Microeconomics
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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