Organizational culture and internal control
Author:
Sorin DOMNIŞORU, Radu OGARCĂ, Isabela DRAGOMIR
JEL:
M10, M14, M49
DOI:
10.20869/AUDITF/2017/148/628
Keywords:
Organizational culture, internal control,
management, control environment
Abstract:
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.
Abstract(169KB)
Article(749KB)