AXIOMS AND INTERNAL CONTROL REQUIREMENTS MANAGEMENT IN THE PUBLIC INSTITUTIONS. APPLICATION MODE IN ROMANIA AND OTHER EUROPEAN COUNTRIES

Abstract

The goal of any institution is to have a management that would implement public policies, programs and projects aimed at fulfilling the mission of the institution and the objectives of the government, through the rational use of resources (often limited) and at the same time to satisfy stakeholders. Implement a system of internal control has emerged as a necessity from globalization and liberalization of financial markets, free movement of capital, information, people and goods through the application of internationally recognized standards and to be understood in a uniform manner. The research was focused on the one hand, the literature review Romanian and foreign legislation and internal control management system, providing a theoretical and practical approach, but on the other hand, we considered appropriate to perform a research on the application of internal control management system in member states of the European Union.

Keywords

• accountability
• system of internal control objectives
• mode of implementation
• efficiency