Internal control systems in the European Union Member

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, nationa...

Full description

Bibliographic Details
Format:	Article
Language:	English
Published:	Chamber of Financial Auditors of Romania 2018-02-01
Series:	Audit Financiar
Subjects:	internal control european union governance transparency coso intosai
Online Access:	http://revista.cafr.ro/temp/Article_9577.pdf

id	doaj-ce281f2aee0a454584d8b4c6b5cff051
record_format	Article
spelling	doaj-ce281f2aee0a454584d8b4c6b5cff0512020-11-25T01:37:15ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012018-02-011615027027710.20869/AUDITF/2018/150/2709577Internal control systems in the European Union MemberMost 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. http://revista.cafr.ro/temp/Article_9577.pdf internal controleuropean union governancetransparencycosointosai
collection	DOAJ
language	English
format	Article
sources	DOAJ
title	Internal control systems in the European Union Member
spellingShingle	Internal control systems in the European Union Member Audit Financiar internal control european union governance transparency coso intosai
title_short	Internal control systems in the European Union Member
title_full	Internal control systems in the European Union Member
title_fullStr	Internal control systems in the European Union Member
title_full_unstemmed	Internal control systems in the European Union Member
title_sort	internal control systems in the european union member
publisher	Chamber of Financial Auditors of Romania
series	Audit Financiar
issn	1844-8801
publishDate	2018-02-01
description	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.
topic	internal control european union governance transparency coso intosai
url	http://revista.cafr.ro/temp/Article_9577.pdf
_version_	1725058774646915072

Internal control systems in the European Union Member

Similar Items