REFLECTIONS ON QUALITY AND INTERNAL CONTROL IN PUBLIC ENTITIES

Financial globalization opened the gates for competition and set the rules for a new. By gaining access to information, the public becomes enthusiastic with the concept of added value. At the same time, people ascertain the growing possibility of claiming quality and transparency. Media channels and open-markets encourage the attempt to identify new opportunities and also highlight the benefits of transparency and responsible communication. In this context, the importance of control matures. An important step towards institutional development is made as managers implement planning based on a preliminary analysis of risks. Our study analyzes the attitude towards the internal control manifested by the Romanian public entities such as it is revealed in evolution by the state auditors. The analysis of noncompliance indicators represents a starting point capable to develop new theories on ways to improve the role and purpose of internal control. Our goal is to introduce a model of assessment of the public entities management that can synthesize the key issues able to raise the awareness on the importance of internal control. At the same time, our model may become a starting point to expanding the studies on the results reported following the controls performed in the public sector.