RISK ANALYSIS AND INTERNAL CONTROL ASSESSMENT - PREMISES FOR IMPROVING MANAGEMENT AT THE LEVEL OF ROMANIAN PUBLIC ENTITIES
Romania, as a European Union member state, has undergone, in recent years, a complex process of reform in all activity fields. This includes the current process of public administration reform, which aims to improve the management, the administrative capacity and the manner in which the entire Roman...
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| Format: | Article |
| Language: | English |
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University of Petrosani
2015-10-01
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| Series: | Annals of the University of Petrosani: Economics |
| Subjects: | |
| Online Access: | http://www.upet.ro/annals/economics/pdf/2015/part1/Voinea_State.pdf |
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| author | CRISTINA MARIA VOINEA VIOLETA STATE |
| author_facet | CRISTINA MARIA VOINEA VIOLETA STATE |
| author_sort | CRISTINA MARIA VOINEA |
| collection | DOAJ |
| description | Romania, as a European Union member state, has undergone, in recent years, a complex process of reform in all activity fields. This includes the current process of public administration reform, which aims to improve the management, the administrative capacity and the manner in which the entire Romanian public sector is organized. In this study, we intend to portray the manner in which the internal control system and the internal audit structure of a Romanian public entity are shaped into form. For exemplification, we chose the internal audit mission titled “The Accounting System and Its Reliability”. We will identify the risks, we will assess them and we will also propose measures through which the entity’s management may mitigate these risks by correcting registered deviations. |
| format | Article |
| id | doaj-art-565c7ce2a7174402bc5616fff9de030b |
| institution | DOAJ |
| issn | 1582-5949 2247-8620 |
| language | English |
| publishDate | 2015-10-01 |
| publisher | University of Petrosani |
| record_format | Article |
| series | Annals of the University of Petrosani: Economics |
| spelling | doaj-art-565c7ce2a7174402bc5616fff9de030b2025-08-20T03:11:44ZengUniversity of PetrosaniAnnals of the University of Petrosani: Economics1582-59492247-86202015-10-01XV1307316RISK ANALYSIS AND INTERNAL CONTROL ASSESSMENT - PREMISES FOR IMPROVING MANAGEMENT AT THE LEVEL OF ROMANIAN PUBLIC ENTITIESCRISTINA MARIA VOINEA0VIOLETA STATE1Valahia University of Târgovişte, RomaniaValahia University of Târgovişte, RomaniaRomania, as a European Union member state, has undergone, in recent years, a complex process of reform in all activity fields. This includes the current process of public administration reform, which aims to improve the management, the administrative capacity and the manner in which the entire Romanian public sector is organized. In this study, we intend to portray the manner in which the internal control system and the internal audit structure of a Romanian public entity are shaped into form. For exemplification, we chose the internal audit mission titled “The Accounting System and Its Reliability”. We will identify the risks, we will assess them and we will also propose measures through which the entity’s management may mitigate these risks by correcting registered deviations.http://www.upet.ro/annals/economics/pdf/2015/part1/Voinea_State.pdfriskanalysisprobabilityimpactinternal controlassessmentinternal audit. |
| spellingShingle | CRISTINA MARIA VOINEA VIOLETA STATE RISK ANALYSIS AND INTERNAL CONTROL ASSESSMENT - PREMISES FOR IMPROVING MANAGEMENT AT THE LEVEL OF ROMANIAN PUBLIC ENTITIES Annals of the University of Petrosani: Economics risk analysis probability impact internal control assessment internal audit. |
| title | RISK ANALYSIS AND INTERNAL CONTROL ASSESSMENT - PREMISES FOR IMPROVING MANAGEMENT AT THE LEVEL OF ROMANIAN PUBLIC ENTITIES |
| title_full | RISK ANALYSIS AND INTERNAL CONTROL ASSESSMENT - PREMISES FOR IMPROVING MANAGEMENT AT THE LEVEL OF ROMANIAN PUBLIC ENTITIES |
| title_fullStr | RISK ANALYSIS AND INTERNAL CONTROL ASSESSMENT - PREMISES FOR IMPROVING MANAGEMENT AT THE LEVEL OF ROMANIAN PUBLIC ENTITIES |
| title_full_unstemmed | RISK ANALYSIS AND INTERNAL CONTROL ASSESSMENT - PREMISES FOR IMPROVING MANAGEMENT AT THE LEVEL OF ROMANIAN PUBLIC ENTITIES |
| title_short | RISK ANALYSIS AND INTERNAL CONTROL ASSESSMENT - PREMISES FOR IMPROVING MANAGEMENT AT THE LEVEL OF ROMANIAN PUBLIC ENTITIES |
| title_sort | risk analysis and internal control assessment premises for improving management at the level of romanian public entities |
| topic | risk analysis probability impact internal control assessment internal audit. |
| url | http://www.upet.ro/annals/economics/pdf/2015/part1/Voinea_State.pdf |
| work_keys_str_mv | AT cristinamariavoinea riskanalysisandinternalcontrolassessmentpremisesforimprovingmanagementatthelevelofromanianpublicentities AT violetastate riskanalysisandinternalcontrolassessmentpremisesforimprovingmanagementatthelevelofromanianpublicentities |