A comprehensive conceptual profile
on control
Author:
Sorin DOMNIŞORU, Radu OGARCĂ, Cosmin BĂLOI
JEL:
M00, M10, M14, M42, M49
DOI:
10.20869/AUDITF/2016/142/1114
Keywords:
Control, undulating, management, risk,
administration, controlling, audit, review
Abstract:
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.
Abstract(197KB)
Article(591KB)