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:
      • Prof.univ.dr.Marin POPESCU, email:, Afiliation: University „Athenaeum” of Bucharest
      • Drd. Silvia-Mihaela POPESCU, email:, Afiliation: Universitatea Valahia Târgoviște
      • Drd. Gabriela MANGU, email:, Afiliation: Universitatea Valahia Târgoviște

      • 34|44

  2. Keywords: internal control management, internal control system management, internal control standards management, sensitive functions, ethics and integrity, tasks, responsibilities

  3. Abstract:
    Secretary General of the Government Order No. 400/2015 of 16 standards cover all internal control management.
    Managerial internal control standards define minimum rules management, which all public entities must follow.
    The objective is to create a standard internal control management model uniform and consistent. At the same time, standards constitute a reference system relative they evaluate internal control systems, identify areas and directions change.
    Standard - "Duties, functions, tasks" in Section (key - element) "control environment" (contains issues of organization, management human resources, ethics, ethics and integrity).
    In describing the standard public entity management provides document preparation and updating of the mission to the public entity, internal regulations and job descriptions, which communicates to employees.
    The general requirements of (determining directions in which you have acted to implement the standard) is precizeza that:
    - sensitive functions and those considered to be at, especially, corruption can be attached to all activities concerning the management of human, financial and informational;
    - management of the entity identifies the inventory of sensitive functions on the list of sensitive and employees who occupy these sensitive functions. If it decides to declare the existence of sensitive will develop a plan for staff rotation at intervals, usually at least 5 years. In the situation where the public entity decides not to declare certain sensitive functions, then, necessarily, implement control activities further or other measures flow that process so that the process of risk management effects on activities undertaken at the establishment be minimal.
    Standard - "Duties, functions, tasks" raised a number of concerns in the public and thus tackles a new aspect of the regulatory framework in internal control management by detailing the duties and responsibilities of public entities in the implementation of this standard

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