INTERNAL CONTROL ACTIVITIES: CAUSE AND EFFECT OF A GOOD GOVERNANCE OF ACCOUNTING REPORTINGS AND FISCAL DECLARATIONS
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2011, Vol 13, Issue 2
Abstract
As a subsystem of the management system, the internal control could be viewed as the primordial condition for the efficient and effective accomplishment of the general and specific objectives of any organization. From the audit perspective, the internal control represents both an objective of the internal auditor activity, and a means to achieve a goal for the external auditor. Starting from these approaches and from the perspective of the impact towards the corporative governance, the qualitative analysis of the internal control, is a current and complex issue. Hence, the scientific research has been focused on identifying the answers for the following questions: Could risks that refer to the administrating of state revenues be controlled until a reasonable level? In the given context, which is the role of the internal control activities in achieving a good corporate governance in entities – taxpayers?
Authors and Affiliations
Dănescu Tatiana , Prozan Mihaela
Keywords
Related Articles
- EP ID EP140143
- DOI -
- Views 99
- Downloads 0
THE MARKETING OF THE LOCAL COMMUNITIES AS A TOOL FOR SUPPORTING THEIR SUSTAINABLE DEVELOPMENT
The sustainable development of the local communities represents a rather sensitive topic, that incorporates and integrates elements related to the both concepts: ”sustainable development”, respectively „local communities...
OPPORTUNITY COST OF EDUCATIONAL HUMAN CAPITAL INVESTMENT. APPLICATION FOR THE POSITION OF BENEFICIARY-INVESTOR
The present paper focuses on providing a model of applying the opportunity cost concept on investments in human educational capital. In the first part we have shown that the real costs of educational capital investment d...
INTERNAL AUDIT REGULATIONS IN ROMANIA AND THEIR CONVERGENCE TO EUROPEAN EXIGENCIES
The aim of our approach is to clarify the role and position of the internal audit in the functioning of the organizational systems within the present social and economic context. On the one hand, the research had in vie...
STRATEGIES IN OPTIMIZING THE OUTPUT OF FINANCIAL REPORTING: PROJECT FOR A NATIONAL PERSPECTIVE
Our paper presents the scientific demarche that we are developing through a current accounting research project. Prior to its implementation, the final steps of the project are being presented for discussion and debate....
THE IMPACT OF THE CONSUMERS’ SATISFACTION ON THE ECONOMIC EFFICIENCY OF THE BANK
In the present conditions, of temperate development of business at a global scale, the organizations want to have clear indications that their investment in the satisfaction of the consumer was worthy and with results. T...