Ensuring an effectively, efficiently and economically management by the development and implementation of the internal/ managerial control system in accordance with the order 400/2015

Abstract

Through the project, based on actions and outcomes required by the internal / managerial control standards, comprised in the Code of internal / managerial control approved by O 400/2015, was developed the methodology for implementing the Internal / Managerial Control System. The proposed methodology includes the following steps: the designation of coordination and work teams; organizing courses / training; analysis of existing situation and planning the SCIM; setting goals; risk evaluation; documenting the system; monitoring and analysis; self-evaluation and annual reporting. The methodology was tested by implementing the Internal/ Managerial Control System in INCD ECOIND. For training staff in internal/ managerial control, we have developed two course support The internal/ managerial control system and Risk management that were sustained in INCD ECOIND. Was developed the documentation of internal/ managerial control system: the manual of presentation, the drawing up procedure, the system procedures, the operational procedures, the registration results forms, the risk register, the list of sensitive functions, the inventory of situations generating activity interruption.