Record Details

Internal Control - Crucial Factor in Ensuring the Quality of Financial Information

ICESBA

View Archive Info
 
 
Field Value
 
Authentication Code dc
 
Title Statement Internal Control - Crucial Factor in Ensuring the Quality of Financial Information
 
Added Entry - Uncontrolled Name Cicilia IONESCU; SpiruHaret University, Ion Ghica, no. 13, Bucharest, 030045, Romania Tel: +40214551000, Fax: +40213143900
Cornel IONESCU; Institute of National Economy, Romanian Academy
 
Uncontrolled Index Term Internal Financial Control
internal control, accounting information, decision making, utility noncompliance, credibility, accounting principles
M40, M42
 
Summary, etc. The trends of internationalization of the economies, of increased competition and of national and international competitiveness, bring Romanian companies in the need for credibility and transparency regarding their reporting. Inevitably , in this current context, rises the need for a management and control system in the service of a good governance, the development and implementation of accounting policies and procedures tailored to every company, the establishment of clear requirements for presenting the information in the accounting reports. Special importance is given to internal control and audit, as a preamble to the certification of annual accounts by independent auditors.
 
Publication, Distribution, Etc. International Conference on Economic Sciences and Business Administration (ICESBA 2015)
2016-01-27 12:58:53
 
Index Term - Genre/Form Peer-reviewed Paper
 
Electronic Location and Access http://icesba.eu/ocs/index.php/icesba2015/icesba2015/paper/view/68
 
Data Source Entry International Conference on Economic Sciences and Business Administration (ICESBA 2015); International Conference on Economic Sciences and Business Administration (ICESBA 2015)
 
Language Note en
 
Terms Governing Use and Reproduction Note Authors who submit to this conference agree to the following terms:<br /> <strong>a)</strong> Authors retain copyright over their work, while allowing the conference to place this unpublished work under a <a href="http://creativecommons.org/licenses/by/3.0/">Creative Commons Attribution License</a>, which allows others to freely access, use, and share the work, with an acknowledgement of the work's authorship and its initial presentation at this conference.<br /> <strong>b)</strong> Authors are able to waive the terms of the CC license and enter into separate, additional contractual arrangements for the non-exclusive distribution and subsequent publication of this work (e.g., publish a revised version in a journal, post it to an institutional repository or publish it in a book), with an acknowledgement of its initial presentation at this conference.<br /> <strong>c)</strong> In addition, authors are encouraged to post and share their work online (e.g., in institutional repositories or on their website) at any point before and after the conference.