EIRP Proceedings, Vol 14, No 1 (2019)

Abstract

The purpose of this article is to analyze the stage of applying the legislation regarding the development and implementation of the internal management control system, taking into account the difficulties encountered in the process of elaborating the system and operational procedures at the level of some public entities. The Community legislation in the field of internal managerial control is made up, in large part, of general principles of good practice, also accepted internationally. The way in which these principles are transposed into the internal control systems is specific to each country, being determined by the legislative, administrative, cultural conditions etc.