Controlul intern mamagerial - instrument eficient în asigurarea calităţii informaţiei economico-financiare [Articol]

Abstract

This study addresses the issue of internal managerial control, as an element of the use of public funds, of the presentation of economic and financial information in this regard, both in terms of the conceptual aspect and the existing practices, highlighted, in particular, in the light of the information flows, carried out between public entities. The internal managerial control in the public entities has a double role: to achieve the general objectives of governance, as well as the specific objectives imposed by the accomplishment of one's activity. That is why it is necessary to identify those solutions, which can provide reasonable assurance that the system can support both the achievement of objectives set to meet the increasingly demanding requirements of the public interest and improve the credibility of economic and financial information resulting from one's activity. In this context, the research of internal control issues coherently combines truth (intellectual - cognitive dimension) with ethics (moral exigency) to reflect as accurately as possible the reality represented. Thus in addition to warning signs of inherent risks that may affect the objectives of analyzed entities and activities, the truth provides information on how to identify, reduce or eliminate these events. This article presents multidisciplinary aspects of internal managerial control necessary to achieve these goals, from a constructive perspective, and as a tool to ensure the quality of economic and financial information resulting from one's activity.