In the beginning we have discussed the role of internal control in implementing European financed projects by the European Social Fund, type POSDRU and PODCA. The paper continues by emphasizing the main requirements presented in ISRS 4400 entitled “Missions based on agreed-upon procedures...

At the article the risks accompanying realization of currency banking operations are reviewed and also the improved currency risk management system for commercial banks is offered. The large attention is given to problems of limits installation on currency operations and development of internal...

The article proves urgency and necessity of organisation of internal control in budget institutions. It graphically depicts a general structure of the organisation of internal control in budget institutions. It offers and substantiates a model of organisation of internal control in budget...

The organization questions of internal audit are studied on enterprises in the article. The aims, tasks and functions of internal audits are considered. The stages of internal audit department organization are offered on enterprises.

The purpose of this study is toshow the extent of administrations of the industrial companies in Alaqaba city seeking to achieve the goals and objectives of the internal control, to show if there is presence of an appropriate organization structure for the internal control, to show the extent of...

This paper examines the research body of corporate governance which is one of the hot issues in the financial arena nowadays. Discussing salient and current theoretical and empirical works in the stream, paper devotes a special emphasis to financial services industries. Paper implies that there...

The global competition sees for effective internal control systems ability to face risks and to pursue business performances with a correct balance between economic and financial conditions in the long term. Management of the complexity following globalization increases the need of adequate...

International business development is a complex phenomenon, characterized by a particularly dynamic due both to external and internal factors of the company and the need to foreshadow future directions in the development of the economic, social, political framework. Taking into consideration the...

The State Audit Office of Hungary has audited 100 local governments in 2012 and 2013 as for the development of internal controls - the aim of this study is to highlight the main deficiencies. According to the findings, the content of the organizational and operational rule is not properly...

The internal control system is a permanent integrated process of the economic entity, conducted by senior managers, from managers of departments to employees. Its correlation with the accounting information should ensure the objectives proposed by the top management regarding analysis of the...