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General Aspects Regarding the Internal Control of Assets in the Mining Sector

Author

Listed:
  • Bogdan Răvaş

    (University of Petroşani, Romania)

Abstract

In certain situations, the improper operations are obvious, for example, the unauthorized acquisition by employees of personal goods or, more importantly, theft of money by recording a fictitious purchase in the purchase log, remains the concern of high level management, which can avoid certain internal rigor. If the control mechanisms aimed at detecting inappropriate or non-existent operations are inadequate, then a thorough examination of the supporting documents, inspection of the respective assets is required.

Suggested Citation

  • Bogdan Răvaş, 2018. "General Aspects Regarding the Internal Control of Assets in the Mining Sector," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 18(2), pages 145-152.
    • Handle: RePEc:pet:annals:v:18:y:2018:i:2:p:145-152
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    More about this item

    Keywords

    control; management; assets; process; mining;
    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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