Internal control systems in the European Union Member
Most EU Member States have initiated reforms to improve public sector management by introducing and promoting the public internal control system focusing on the implementation of core principles on an internationally recognized internal control model. In most countries in the European Union, nationa...
| Format: | Article |
|---|---|
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2018-02-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9577.pdf
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| Summary: | Most EU Member States have initiated reforms to
improve public sector management by introducing and
promoting the public internal control system focusing on
the implementation of core principles on an
internationally recognized internal control model. In most
countries in the European Union, national control
systems are based on the COSO and INTOSAI models.
The paper aims to provide a radiography of good
practices regarding the implementation of internal
control systems in the countries of the European Union
for the implementation of healthy financial management
as an integral part of good governance, both from the
perspective of historical evolution and the current
situation. |
|---|---|
| ISSN: | 1844-8801 |