Aspecte problematice în evaluarea controlului intern

Abstract

The efficiency and functionality of the internal control procedures is one of the problems of domestic entities obliged to organize accounting and prepare financial statements. Their intensity and nature differ from one entity to another, but the determining factor is the specific regulatory framework that generates a series of questions for the corporate sector. In this perspective, the study was initiated with the examination of the origin of the law that determined the current situation of internal control at the international level. Subsequently, all the regulations aimed at the organization of internal control at the national level were reviewed. Finally, the study focuses on management dilemmas that arise in the process of dividing responsibilities related to the following directions: supervision, design, implementation, operation, documentation, evaluation and reporting of the internal control system. The research was completed by highlighting the role of the entity's management, the audit committee, the internal and the external audit. CZU: 657.6:005.35(478); JEL: M41, M42, M48; DOI: https://doi.org/10.53486/isca2023.27