INTERNAL AUDIT AND MANAGEMENT CONTROL
INTERNAL AUDIT AND MANAGEMENT CONTROL

Summary/Abstract: Noticing that notions such as „control”, „audit” and „review” are „readily” employed in the field language of daily occurrence, as well as in specific regulations, we felt the need of expressing a personal outlook regarding their area of activity. Considering this background, we have focused on the issue of financial control of management related to the internal audit and the management control, in order to reveal, in an accurate way, what meaning should be assigned to each of these notions. According to all existing pros and cons the delimitations included in this paper, we consider that, as long as they are perceived in the sense we have evoked in this paper, the internal audit and the management control, by means of their services of great complexity, may constitute real resources meant to provide the professional management and the eradication of the dilettantism.

• Details
• Contents