Abordarea controlului intern în contextul factorilor de risc

Abstract

The scientific research presented in this article aims to investigate the relationship between risk mitigation and risk factors. It asserts and deepens the argument that there is a direct relationship between the objectives of an entity and the internal control that it applies to ensure the reliability of financial reporting. The article will also highlight the possible events (risks) that may occur that could hinder the achievement of these objectives. Because the literature addressing this topic is not very broad, the goal of this article is to deepen the analysis of the interactions between internal control and the factors that prevent the achievement of the entity’s objectives, highlighting the risks related to this activity. JEL: M420; CZU:657.6:005.915.