STANDARDIZATION OF INTERNAL MANAGERIAL CONTROL SYSTEMS AT THE LEVEL OF PUBLIC INSTITUTIONS IN ROMANIA
Autor (i): Iulian, Miserciu
JEL: H0
Cuvinte cheie: control, management, standardization, risks, performances
Abstract:
The European Commission, through the standardization of the internal control systems at the level of the constituent institutions, pursues the achievement of its objectives by setting-up a rigorous financial management resulting into a proactive and effective decision-making process. In order to use the financial resources granted by the European Union, specific instructions were issued in close correlation with the standards on the internal managerial control. The present article aims to synthetically present both the specific Community regulatory bases, the internal control standards adopted at national level, the evolution of these systems, as well as the minimal logistics necessary for the implementation of these standards at the level of the public entities in Romania.
The European Commission, through the standardization of the internal control systems at the level of the constituent institutions, pursues the achievement of its objectives by setting-up a rigorous financial management resulting into a proactive and effective decision-making process. In order to use the financial resources granted by the European Union, specific instructions were issued in close correlation with the standards on the internal managerial control. The present article aims to synthetically present both the specific Community regulatory bases, the internal control standards adopted at national level, the evolution of these systems, as well as the minimal logistics necessary for the implementation of these standards at the level of the public entities in Romania.
Articol: Fisier PDF
Copyright © UNIVERSITATEA CONSTANTIN BRANCOVEANU. Toate drepturile rezervate.