Necesitatea controlului propriu al unităţilor patrimoniale [Articol]

Abstract

The notion of in-house control signifies the fact that this is organized and exercised from within the economic-social unit or from the hierarchical level immediately above, without going beyond the boundaries of a given organizational system. The most representative types of in-house control are: hierarchical control (operational or compartmental), preventative financial control, management control. The forms of in-house control used by economic agents correlate and complement each-other reciprocally, while integrating themselves with the tasks attributed to other controlling organisms.