DEZVOLTAREA SISTEMELOR DE CONTROL INTERN / MANAGERIAL (SCI/M)

CONCEPTUL DE CONTROL INTERN

Accepiunea larg - controlul intern este rspunsul la ntrebarea ce se poate face pentru a deine un control ct mai bun asupra activitilor? Definiie: Controlul intern reprezint ansamblul formelor de control exercitate la nivelul entitii publice, inclusiv auditul intern, stabilite de conducere n concordan cu obiectivele acesteia i cu reglementrile legale, n vederea asigurrii administrrii fondurilor n mod economic, eficient i eficace; acesta include, de asemenea, structurile organizatorice, metodele i procedurile (art.2 lit. d din Ordonana Guvernului nr. 119/1999 privind controlul intern i controlul financiar preventiv, republicat). Sintagma entitate public este utilizat n nelesul definit de art. 2 lit. m) din Ordonana Guvernului nr. 119/1999, astfel: entitate public - autoritate public, instituie public, companie/societate naional, regie autonom, societate comercial la care statul sau o unitate administrativ - teritorial este acionar majoritar, cu personalitate juridic, care utilizeaz/ administreaz fonduri publice i/sau patrimoniu public.

CARACTERISTICILE CONTROLULUI INTERN/MANAGERIAL

reprezint totalitatea politicilor i procedurilor concepute i implementate de ctre managementul i personalul entitii publice;

furnizeaz o asigurare rezonabil n legtur cu: Atingerea obiectivelor ntr-un mod economic, eficient i eficace Respectarea regulilor interne i externe Protejarea bunurilor i informaiilor Prevenirea i depistarea fraudelor i erorilor Respectarea standardelor n ceea ce privete calitatea documentelor Producerea n timp util de informaii de ncredere referitoare la segmentul financiar i de management Creterea performanei organizaionale

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