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  • 标题:Considerations Regarding the Contents of Internal Control
  • 本地全文:下载
  • 作者:Victoria Isabela Dragomir ; Marioara Avram ; Sorinel Domnişoru
  • 期刊名称:Ovidius University Annals: Economic Sciences Series
  • 电子版ISSN:2393-3127
  • 出版年度:2016
  • 卷号:16
  • 期号:1
  • 语种:English
  • 出版社:Ovidius University Press
  • 摘要:The wrongful and limited understanding of the notion of control can have a negative impact on the individual as an integrating part of a democratic society, who in view of his past experiences may be reluctant to control. In time there have been many attempts to define this notion and integrate it in current activities, whether referring to the control exerted at the level of one country or the control in an entity be it public or private. Throughout the present endeavour we shall focus on debating the contents of the internal control in view of the necessity of implementing it in the activities developed within the entity as well as in other external aspects that come to influence it.
  • 关键词:internal control;entity;risk management
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