Pozitia controlului intern la întocmirea raportului conducerii

Abstract

The need to present the management report has arisen as a result of misunderstandings between the entity management, shareholders, employees, suppliers, customers and other stakeholders. Stakeholders continuously request entities to provide transparent and complete information on financial and non-financial performance indicators, key risks and uncertainties, corporate governance and internal control. These reports help to increase the confidence of investors, employees and other stakeholders and the methodology for producing and presenting this report is complex and is developed according to the nature of each information. Desk content analysis is the research method that underpins the results of research aimed to develop and present information on internal control in the management report. JEL: M400