ASPECTS OF EVALUATION OF MANAGEMENT CONTROL SYSTEMS

The implementation of Internal Control Management System imposed by Romanian law requires elements to convince the need to approach it from other than formal positions. Based on the principles of internal control such as organization, self-control, permanence, information, harmony, quality of staff, this paper promotes a way to quickly diagnose irregularities. The information resulting from the application of internal control procedures can meet two qualities: to be verifiable and to be useful. The information is verifiable if you can identify its sources, the documents from which they result, namely it can be justified and authenticated. This is ensured through proper conservation of information. Internal quality control involves qualified staff, defined by professional competence and morality. Professional competence involves an appropriate policy on recruitment, continuous training, motivating through remuneration and establishment of professional goals.