Internal control systems in the European
Union Member
Author:
Carmen PIRVAN, Ileana NIŞULESCU
JEL:
C40, D12, O12
DOI:
10.20869/AUDITF/2018/150/012
Keywords:
Internal control, European Union,
governance, transparency, COSO, INTOSAI
Abstract:
Most EU Member States have initiated reforms to
improve public sector management by introducing and
promoting the public internal control system focusing on
the implementation of core principles on an
internationally recognized internal control model. In most
countries in the European Union, national control
systems are based on the COSO and INTOSAI models.
The paper aims to provide a radiography of good
practices regarding the implementation of internal
control systems in the countries of the European Union
for the implementation of healthy financial management
as an integral part of good governance, both from the
perspective of historical evolution and the current
situation.
Abstract(221KB)
Article(325KB)