Noticing that notions such as „control”, „audit” and „review” are „readily” employed in the field language of daily occurrence, as well as in specific regulations, we felt the need of expressing a personal outlook regarding their area of activity. Considering this background, we have focused on the issue of financial control of management related to the internal audit and the management control, in order to reveal, in an accurate way, what meaning should be assigned to each of these notions. According to all existing pros and cons the delimitations included in this paper, we consider that, as long as they are perceived in the sense we have evoked in this paper, the internal audit and the management control, by means of their services of great complexity, may constitute real resources meant to provide the professional management and the eradication of the dilettantism.
The paper starts from the persisting uncertainties regarding the use of the term "control".In order to mitigate such ambiguities, after a brief subject exposure, a range of questions are proposed, whose adapted answers may help us to refine a correct understanding and perception of control, of course in relation with a plethora of similar concepts.Our argumentation includes the elaboration and presentation of a range of conceptual pillars or vectors regarding the control in its widest meaning, in contrast with other more restricted forms, equivocal or even altered explanations.The text is enriched with some assertions of the authors regarding the assurance of the appropriate control, with its meaning of a state of harmony, which can successfully meet honest expectations.At the end, we conclude that, in the current conditions, control can only be defined in a holistic style and we proposed a conceptual profile, through which we can easily explain what the control actually includes.
The paper proposes investigating the relationship between the organizational culture and internal control.The approach is a qualitative, constructive one.There is asserted and argued the thesis according to which between the two elements there is a one-to-one relationship, going on up to an extended overlapping between the organizational culture and the internal control environment.Though, our work emphasizes also the potential differences and distortions which may appear within the organizational activity between these important elements.The identification of several factors which may enhance the synergy between the organizational culture and internal control, respectively the description of possible entities, processes and organizational relationships through which there could be made corrections and reciprocal adjustments between the two elements are the main results of the present research, with theoretical importance for the scientific and practical research for the organizational management and audit.
In the context of globalization as an overall phenomenon and of the high standards in the field of academic education at the Community level, the universities are forced to adopt strategies in order to meet new challenges and to maintain a competitive level of the activities which they carry on. Starting from the premise that a university which assumes its success is developing permanently its ability to meet the needs of the different stakeholders, the main purpose of this paper is to highlight the critical perspectives of the students regarding the public services offered in the student dormitories, thus providing to the university management an honest feedback in order to enable the adoption of measures to improve and to attract or maintain the students. To achieve this, in terms of methodology, we have elaborated and we have used an online questionnaire, which we disseminated to the students accommodated in university campuses. The results obtained from this investigative approach reflect the shortcomings of the system, providing also the students’ testimonials and recommendations for improvement.
Abstract The present paper is materialized in an empirical study concerning the impact of the internal audit on the accounting system and its reliability, in case of public universities in Romania. In order to achieve the study, it was necessary to know the different points of view of the representatives of the accounting departments of public institutions of academic education, using a statistical survey based on questionnaire. The research objectives were focused on obtaining conclusions regarding: the importance of internal auditing of the accounting system and its reliability; the extent to which the internal audit manages to provide reasonable assurances regarding the accounting and financial activity; the importance in auditing of the items related to the accounting activity; the assurance and the adequacy of the human resources allocated to the internal audit departments; the frequency with which the internal audit reports projects are modified in order to follow the audited structure recommendations; the extent to which the audit reports reflect the reality; the internal audit activity contribution in improving the accounting systems and their reliability in the Romanian universities.
In this paper we intend to present in an objective manner the process and the challenges of the fixed assets. In our approach we described the mechanics of the internal control, testing those mechanics, testing the operations from a sequence. In doing so, we believe to have indicated the depth, the complexity and the risks associated with the global picture.
The paper shows concretely and in detail a part of what can means the auditing of fixed assets, the challenges and threatening of this field. For showing the complexity of the issue analysed, it is starting from the too much general and sinthetic of the broached issues into specialized literature, but whithout to minimize their importance. For tangible fixed assets, selected as basis of our research, there are presented the co-ordinates of the methodological approaching: the nuances of the financial reporting background and identification of the adequate one, the profile and amplitude of the audited entity, the place of tangible fixed assets into relations system of the organization, the connection between the orientation towards processes and existences examination and so on. In order to answer of the question what means to audit from financial view aspects of such issue, there are revealed following elements: the understanding of the specific internal control, the estimating of the control risk, as well as the costs and advantages assessing of the internal control mechanisms testing. Identifying and explaining the content of the most important internal control mechanisms, regarding the assessment of this, as well as the substantial tests of the operations from a sequence, it is emphasized the amplitude, the difficulty and risks associated of the whole, respectively of the fixed asset auditing.
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