Aspects Regarding the Use of Coco Model for Public Entities� Internal Control
Control, from the semantic analysis point of view, is a permanent or regular activity, a situation, to track the overall progress and improvement measures. According to the Romanian legislation, internal control is defined as all forms of control exercised at the level of the public entity, includin...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Dunarea de Jos University of Galati
2016-07-01
|
| Series: | Risk in Contemporary Economy |
| Online Access: | http://www.rce.feaa.ugal.ro/images/stories/RCE2016/CameliaMadalinaBeldiman.pdf |
| Summary: | Control, from the semantic analysis point of view, is a permanent or regular activity, a situation, to track the overall progress and improvement measures. According to the Romanian legislation, internal control is defined as all forms of control exercised at the level of the public entity, including internal audit, established by management in accordance with its objectives and legal regulations, to ensure the management of public funds economically, efficiently and effective. In general, the audit includes organizational structures, methods and procedures. |
|---|---|
| ISSN: | 2067-0532 2067-0532 |