IMPLEMENTATION AND OPERATION OF INTERNAL MANAGEMENT CONTROL IN PUBLIC ENTITIES
IMPLEMENTATION AND OPERATION OF INTERNAL MANAGEMENT CONTROL IN PUBLIC ENTITIES
Author(s): Franca MladinSubject(s): Business Economy / Management, Public Finances, Business Ethics
Published by: Editura Eurostampa
Keywords: implementation; operation; internal control management; public entity;
Summary/Abstract: The top management and employees of a public entity know and support the ethical values and values of the entity, respect and apply the regulations regarding ethics, integrity, avoiding conflicts of interest, preventing and reporting fraud, corruption acts and reporting irregularities. The management of a public entity adopts a code of conduct, develops and implements policies and procedures regarding integrity, ethical values, avoiding conflicts of interest, preventing and reporting frauds, corruption acts and reporting irregularities. A public entity’s management also facilitates open communication with its employees regarding their ethical and integrity concerns, by appointing an ethics counselor to monitor the compliance with the rules of conduct throughout the entity.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XXIII/2018
- Issue No: 23
- Page Range: 87-91
- Page Count: 5
- Language: English