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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| _version_ | 1819114215694139392 |
|---|---|
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-22T04:41:46Z |
| format | Article |
| id | doaj.art-ce281f2aee0a454584d8b4c6b5cff051 |
| institution | Directory Open Access Journal |
| issn | 1844-8801 |
| language | English |
| last_indexed | 2024-12-22T04:41:46Z |
| publishDate | 2018-02-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-ce281f2aee0a454584d8b4c6b5cff0512022-12-21T18:38:44ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012018-02-011615027027710.20869/AUDITF/2018/150/2709577Internal control systems in the European Union MemberMost 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. http://revista.cafr.ro/temp/Article_9577.pdf internal controleuropean union governancetransparencycosointosai |
| spellingShingle | Internal control systems in the European Union Member Audit Financiar internal control european union governance transparency coso intosai |
| title | Internal control systems in the European Union Member |
| title_full | Internal control systems in the European Union Member |
| title_fullStr | Internal control systems in the European Union Member |
| title_full_unstemmed | Internal control systems in the European Union Member |
| title_short | Internal control systems in the European Union Member |
| title_sort | internal control systems in the european union member |
| topic | internal control european union governance transparency coso intosai |
| url |
http://revista.cafr.ro/temp/Article_9577.pdf
|