Audit Financiar (Oct 2016)

A comprehensive conceptual profile on control

  • Sorin DOMNISORU,
  • Radu OGARCA,
  • Cosmin BALOI

DOI
https://doi.org/10.20869/AUDITF/2016/142/1114
Journal volume & issue
Vol. 14, no. 142
pp. 1114 – 1126

Abstract

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The paper starts from the persisting uncertainties regarding the use of the term “control”. In order to mitigate such ambiguities, after a brief subject exposure, a range of questions are proposed, whose adapted answers may help us to refine a correct understanding and perception of control, of course in relation with a plethora of similar concepts. Our argumentation includes the elaboration and presentation of a range of conceptual pillars or vectors regarding the control in its widest meaning, in contrast with other more restricted forms, equivocal or even altered explanations. The text is enriched with some assertions of the authors regarding the assurance of the appropriate control, with its meaning of a state of harmony, which can successfully meet honest expectations. At the end, we conclude that, in the current conditions, control can only be defined in a holistic style and we proposed a conceptual profile, through which we can easily explain what the control actually includes.

Keywords