A Model Of Internal Control Applicable To The Administration Activity Of State Revenues

摘要

Transforming the administration of state revenues into a "service" dependent on the rigors constitutes the primarily objective for any modern governance. This is possible only if an adequate internal control mechanism exists. Practice showed that entities need adequate models in order to have good corporative governance; these models should be used as systems of reference to implement and evaluate the internal control system as a whole. From a managerial perspective, the internal control - seen as a system - represents the essential condition that needs to be met before fulfilling the entity's objectives; for the internal auditor, it represents the main purpose of activity, whereas for the external auditor it stands as a means for reaching a goal. Starting from these prerequisites, the present research paper is focused mainly on finding the answer for the following questions: is the internal control model adopted by public entities in Romania which administrate state revenues adequate in order to realize a efficient corporative governance from a managerial point of view? Can this internal control model be used as reference system for internal and external auditors?