The Journal of Accounting and Management, Vol 5, No 3 (2015)

State Institution’s Competence in Exercising the Control Activity

Mihaela Iuliana Dumitru


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.


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