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State Institution’s Competence in Exercising the Control Activity

The Journal of Accounting and Management

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Title State Institution’s Competence in Exercising the Control Activity
 
Creator Dumitru, Mihaela Iuliana; Department of Accounting, Faculty of Economics, University of Piteşti
 
Subject competences; state institutions; control programme
 
Description The purpose of the paper is to present state institutions that are competent in exercising control actions, tha basic principles governing these actions, and the action competences according to the legal provisions in force. On the other hand, we sought to highlight the methodology used for the application of these principles and competences according to a logical sequence of actual control actions. For this purpose, we starded from basic concepts related to the problems mentioned and we continued by exemplifying them according to the needs at entity level, and also according to the standards in force. On the other hand, we sought to highlight the place and role of the state institutions in the control activity process at professional level, as well as the implications of this activity on entities and on the economic and social life.
 
Publisher The Journal of Accounting and Management
 
Contributor —
 
Date 2016-01-20
 
Type Peer-reviewed Article
 
Format application/pdf
text/html
 
Identifier http://journals.univ-danubius.ro/index.php/jam/article/view/2969
 
Source The Journal of Accounting and Management; Vol 5, No 3 (2015): JAM
 
Language en
 
Rights The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.