CASE STUDY ON THE ORGANIZATION, IMPLEMENTATION AND MAINTENANCE OF INTERNAL CONTROL, INTERNAL AUDIT, AND MANAGEMENT SYSTEMS WITHIN A PUBLIC INSTITUTION
CASE STUDY ON THE ORGANIZATION, IMPLEMENTATION AND MAINTENANCE OF INTERNAL CONTROL, INTERNAL AUDIT, AND MANAGEMENT SYSTEMS WITHIN A PUBLIC INSTITUTION
Author(s): Franca Mladin, Cristina Mihaela NagySubject(s): Business Economy / Management, Management and complex organizations, Public Finances, Fiscal Politics / Budgeting
Published by: Editura Eurostampa
Keywords: internal managerial control; standards; procedures; internal audit; objectives;
Summary/Abstract: The consequences of not organizing and not properly implementing/ developing the internal control system, respectively not implementing the requirements of the above-mentioned legal standards/ requirements, create the premises of not identifying all functions/ activities that present a significant risk in relation to the general and specific objectives of the audited entity
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XXVII/2022
- Issue No: 27
- Page Range: 102-108
- Page Count: 7
- Language: English