FEATURES OF INTERNAL/MANAGERIAL CONTROL IN PUBLIC ORGANIZATIONS

Abstract

Control aims at the protection of patrimony, the quality of information, and the increase of performance and application of guidelines coming from the management of the public organization. It is the process that measures and verifies the quantitative and qualitative accomplishment of tasks, paperwork, and performances, while making the comparison with the planned objectives and showing if some corrective measures are needed. Internal control will always trigger rejection and lack of cooperation from the controlled parties. The article will mainly focus on the elements of the system of internal control at the level of the public organization briefly stressing the standards in the field.

Keywords

• Management
• organizational objectives and activities
• control
• internal/managerial control
• internal control system
• strategies of internal/ managerial control
• internal control standards