MONITORING: A PROCESS OF EVALUATING INTERNAL CONTROL
MONITORING: A PROCESS OF EVALUATING INTERNAL CONTROL
Author(s): Dănuţ RadaSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: monitoring; control; evaluation.
Summary/Abstract: The systems of internal control change in time, and the manner in which they are applied evolve. Procedures which were effective initially, in time can become less effective, or are outdated. For this reason, it is necessary to monitor the system on internal control permanently, and it should be reevaluated through different procedures and techniques.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 19/2009
- Issue No: 4
- Page Range: 332-337
- Page Count: 6
- Language: Romanian