New approaches in the organizations controls

Author:PhD. Doina Elena LEONTE



Keywords:acquis communitaire, descentralization, Treadway Commission, the C.O.C.O. system, I.N.T.O.S.A.I., internal control

In the control area, the acquis communitaire is formed of general principles of best practices accepted an international level and in the European Union. Consequently, this negotiation chapter does not contain regulations or directives. The countries are different from the constitutional regimes point of view, the judicial systems, administrative or cultural regimes. As Mr. Richard Allen mentioned (a reputable economist, former sub-secretary of state in the Department for Trade and Industry in United Kingdom Government, until 1995 World Bank, OCDE consultant) in his paper ā€˛Management Accounting in the Modern Public Administrationsā€¯ publications SIGMA no.4/1996, there is not only one model for the control to be applied in all the countries, and not a single model for how the control systems will develop in time. This observation is true, if we start from the affirmation that not the form is important, but the objective to be met: the efficient use of the public funds and in accordance with the regulations in force.