The level of knowledge and implementation of control / management standards in local public administration in Romania

• Author: Manea Birza, M.
• Position: PhD Student, Faculty of Economics and Business Administration Cluj-Napoca
• Pages: 75-82

Bulletin of the Transilvania University of Braşov • Vol. 5 (54) •No. 1 - 2012

Series V: Economic Sciences

THE LEVEL OF KNOWLEDGE AND

IMPLEMENTATION OF

CONTROL / MANAGEMENT STANDARDS

IN LOCAL PUBLIC ADMINISTRATION

IN ROMANIA

Monica MANEA BIRZ1

Abstract: This article deals with some interesting issues regarding internal

control and related aspects less analyzed by other authors. Processing data

from the historical archaeological discoveries casts a new light on the time

of appearance of internal control. Theoretical aspects consist in achieving a

chronological presentation of legal regulations published in our country and

provide the level of knowledge of internal control in public institutions in

Romania. Practical issues are made by placing concrete progress

implementing internal control standards in the particular case of local

government. Their analysis reveals the need for additional procedural

instructions that provide a framework for implementing universally accepted,

best practice are only opinions about particular ways of solving problems.

Key words: internal control, public management, internal control

standards.

1 PhD Student, Faculty of Economics and Business Administration Cluj-Napoca.

1. Introduction

While performing an analysis of internal

control, we may come across the question:

Which came first: accounting, auditing or

internal control? Regarded as a paraphrase

of causality dilemma, the queries are based

on an objective need to position in time a

set of activities bounded together. Today,

analyzing a public entity, requires

automatically using data in both public

accounting and internal audit and also

procedures, measures and programs of

internal control.

The complexity of the matter is

determined by the number of elements, and

its solution is given by the importance

given to one or other of the characteristics.

On the one hand, if the accounting

business is mastering the art and science in

which the goal is concerned with

"measurement, evaluation, knowledge,

management and control of assets,

liabilities and equity, and the results

obtained from individuals and legal

activity" [6] and the internal audit unit is

"functionally independent and objective

activity which gives security and

management advice for the proper

administration of public revenues and

expenditures" [5], it is clear manifest that