Internal Control and Monitoring. Concepts, Tools and Models of Implementation

• Author: Ana Monica Pop
• Position: Facultatea de Studii Europene, Universitatea 'Babes-Bolyai' din Cluj-Napoca
• Pages: 33-45

Law, Society & Organisations

Volume I, Issue 1 (1) / 2016

33

Ana Monica POP

Facultatea de Studii Europene,

Universitatea ”Babeș-Bolyai” din Cluj-Napoca

INTERNAL CONTROL AND

MONITORING.

CONCEPTS, TOOLS AND MODELS OF

IMPLEMENTATION

K

eywords

The internal control / management,

Legislative framework,

Institutional instrument of good practice

Abstract

The internal control system is currently under international control in a proper manner since the early 90s,

when The Internal Control-Integrated Framework was published in 1992 by the Committee of Sponsoring

Organizations of the Treadway Commission knowing over the years a series of steps that have marked key

moments in shaping this system designed in particular to protect the financial resources of the institutions.