出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：Internal control is a process implemented by the management of the public entity which must provide reasonable assurance regarding the achievement of objectives, grouped into the following categories: effectiveness and efficiency of operations; the reliability of financial information; compliance with domestic regulatory framework, legislation and regulations in force. The study aims to make an analysis of The Worldwide Governance Indicators and the extrapolation of results in order to assess the internal control’s degree of implementation in Romanian public sector entities. Therefore, based on advanced statistical research tools, is revealed the indirect impact on the degree of implementation of internal control in Romanian public sector institutions. Also, the study offers an estimate model of the degree of implementation of the internal control system for various activity areas in the public sector.
关键词：internal control; public institutions; public policies; data mining; good governance.
