INTERNAL CONTROL AND MONITORING. CONCEPTS, TOOLS AND MODELS OF IMPLEMENTATION

Abstract

The internal control system is currently under international control in a proper manner since the early 90s, when The Internal Control-Integrated Framework was published in 1992 by the Committee of Sponsoring Organizations of the Treadway Commission knowing over the years a series of steps that have marked key moments in shaping this system designed in particular to protect the financial resources of the institutions.

Keywords

• The internal control / management
• Legislative framework
• Institutional instrument of good practice