Athenaeum University

Double Blind Review Evaluation


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ISSN-L 2065 - 8168
ISSN (e) 2068 - 2077
ISSN (p) 2065 - 8168



Giuseppe Garibaldi No. 2A
Bucharest, Romania


Tel: +4
Fax: +4





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  1. Authors:
      • PhD. Emilia VASILE, email:, Afiliation: „Athenaeum” University of Bucharest
      • PhD. Ion CROITORU, email:, Afiliation: “Athenaeum” University of Bucharest

      • 19|30

  2. Keywords: internal control management, objectives, means, system information, tools, organization, procedures

  3. Abstract:
    Internal Control Management is a management function that allows management to exercise based on standardized internal control responsibilities and who has influence on all other management functions. By exercising this function ensures the entity's management on the degree of achieving the objectives set. Internal control management system is applicable to all public entities though , the approach varies from one entity to another , depending on organizational culture , nature activities , risk profile , size and complexity of the system of regulation and control environment. The complexity of processes and methodologies used to implement this system depends heavily on the quality of management and its understanding of the role and purpose of the process. In implementing the internal control system, the organizational environment is the key factor that influences overwhelmingly each stage of the implementation process. This factor is, however, dependent on the attitudes and awareness of persons responsible for corporate governance on the control function

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