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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 7, Number 2, Year 2019| IMPLEMENTATION OF INTERNAL CONTROL SYSTEMS AT THE LEVEL OF ECONOMIC ENTITIES AND PUBLIC INSTITUTIONS - WAY OF ELIMINATING RISKS | 
Download | | Author(s): Elena Hlaciuc | | DOI: 10.4316/EJAFB.2019.724 | | Abstract: The objective of this paper is oriented on the analysis of the evolution of the internal control system in public institutions, especially in public schools, because the implementation of the internal/ managerial control system in the pre-university education institutions has become an objective necessity in order to ensure the coherence with the education of the developed countries, and thus cooperation relations with them in the field of education can be created. | | Keywords: Internal Control System, Component Of Control; Financial Performance | References:
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11. ?urcanu, V., Bostan, I., Mate?, D., Socoliuc, M., & Grosu, V. (2008). The Planification Of An Audit Of Annual Financial Situations From The Viewpoint Of The International Standard Of Audit 300. The USV Annals Of Economics And Public Administration, 8(1), 136-141.
12. *** Manual For The Implementation Of The Inter-managerial Control System. Retrieved January 3, 2019 From: Https://sgg.gov.ro/new/wpcontent/uploads/2018/07/Manual-SCIM-site.pdf
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14. ***Order No. 400/2015 For The Approval Of The Code Of Internal / Managerial Control Of Public Entities.
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