文章基本信息

标题：Operational Techniques and Methods Used in the Internal Control Process
本地全文：下载
作者：Ducu Corina Maria
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：1
语种：English
出版社：Ovidius University Press
摘要：The existence of a wide range of actual or potential threats with effective impact on the business entities is a certainty,as well as their influence on the results of the entity (often negative). In this context,increasing economic performance and conducting effective activities are strictly related to implementing a system of internal control. With the possessed tools and techniques,internal control evaluates the activities accomplished by the entity and identifies the risks that it faces. Therefore,presenting a fair view of the entity requires the implementation and development of internal control processes.
关键词：internal control;instruments;composing elements;entity;performance.