Procedure for Exercise Economic-Financial Inspection

• Main Author: Nanu Florentin Gabriel
• Format: Article
• Language: English
• Published: Ovidius University Press 2018-01-01
• Series: Ovidius University Annals: Economic Sciences Series
• Subjects: financial; report; deficiencies; economic operators
• Online Access: http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2019/02/20-2.pdf

Control is at the micro and macro level, an efficient and necessary management function. Through this function the control ensures knowledge and improvement of the way of managing the patrimony and the way of orientation, organization of the production activity, distribution and sale. Ensuring correctness, accuracy and the reality of information is a major problem of financial and accounting control. By control, the management ensures real, dynamic, preventive information that raises the value of the conclusions and the quality of the decisions taken. Control focuses on the essence of the phenomenon and effectively contributes to scientific and effective leadership, sees the negative aspects and intervenes preventively for the prevention and liquidation of deviations, shortcomings.