Incursiuni evolutive și conceptuale privind organizarea controlului intern managerial la nivelul entităților publice din România

Abstract

In this article, we have proposed an approach to the evolution of internal control from international to national, and we have also analyzed the definitions of internal control from several perspectives as an integral part of the modern governance system. In this context, improved concepts over time have also been illustrated, giving them wider applicability and greater availability for the development and efficiency of public institutions through internal control. At the same time, there was presented an examination of the functioning of the internal managerial control, according to the COSO model, as well as the relationship between the components of the COSO model and the overall objectives of internal control. The research is based on the examination of the national and international literature, but the primary consideration was the examination of the normative and legislative framework in order to identify some gaps. JEL: M40, M41; CZU: 005.584.1(498)