Instrumentele contabilității utilizate în organizarea controlului intern al entității

Abstract

The practical approach of internal control aims the implementation, by the executive management, of the most appropriate tools in ensuring the reliability of the information in the financial statements. Theoretical research consider equivalent the notions of internal control and the control system of the entity. They must be related to the elements of accounting and management control. Conceptual content analysis is used as a research method to find solutions to problems. The accounting tools are used in this approach to demonstrate that the structure of internal control procedures must combine the theoretical and practical aspects of these issues, at the same time it is necessary to take into account the general and particular objectives of internal control. JEL: M41, M42, M49; CZU: 657.6:657.3.