Measures for the capitalization of internal control activity performed on the entity's financial and accounting activities

Autor:	Doina Maria Tilea, Dragos Zaharia
Rok vydání:	2013
Předmět:	Internal control accounting department entity structure
Zdroj:	Social Economic Debates. 2(2):37-41
Popis:	In the organization of internal control flexibility is required because if a rule is too rigid or no longer current it can leads to inefficiency. Current organizational complexity involving the private sector to organize a system of internal control to fold on this, which can cover a territory so expanded and a wide variety of activities. Thus, the Company's internal controls is exercised at the level of each structure and because of the importance and implications of the financial ones are held separately both in the central department of the Company and in each specialized department of it.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::fa87421e79bd8dfe8812865adbe8f84e http://www.economic-debates.ro/nr2-2013/art-6-tilea.pdf Zobrazit plný text záznamu