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Measures for the capitalization of internal control activity performed on the entity's financial and accounting activities


  • Doina Maria Tilea


  • Dragos Zaharia

    ("Dimitrie Cantemir" Christian University)


In the organization of internal control flexibility is required because if a rule is too rigid or no longer current it can leads to inefficiency. Current organizational complexity involving the private sector to organize a system of internal control to fold on this, which can cover a territory so expanded and a wide variety of activities. Thus, the Company's internal controls is exercised at the level of each structure and because of the importance and implications of the financial ones are held separately both in the central department of the Company and in each specialized department of it.

Suggested Citation

  • Doina Maria Tilea & Dragos Zaharia, 2013. "Measures for the capitalization of internal control activity performed on the entity's financial and accounting activities," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 2(2), pages 37-41, December.
  • Handle: RePEc:sdb:social:v:2:y:2013:i:2:p:37-41

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