| Autor: |
Ionut Riza, Catalina Sitnikov, Costinel Cristian Militaru |
| Jazyk: |
angličtina |
| Rok vydání: |
2021 |
| Předmět: |
|
| Zdroj: |
Ovidius University Annals: Economic Sciences Series, Vol XXI, Iss 2, Pp 879-885 (2021) |
| Druh dokumentu: |
article |
| ISSN: |
2393-3127 |
| Popis: |
Risk management in order to implement the system of internal control and audit is to ensure integrity, transparency, and accountability, in terms of performance for any economic entity. The role of the internal audit is to evaluate and provide a substantiated and objective assurance to the general management on the degree of functionality, both on the whole internal control system and on each concrete form of its manifestation, according to the methodological and procedural framework and practice recognized in the field. Great flexibility is required in the organization and exercise of internal control and audit, because you cannot set rules for every situation encountered and also a rule if it is not topical or too rigid stagnates the process and leads to inefficiency. The result of this research is the strategy used on information security in the collection and processing of data necessary for organizing internal managerial control. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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