Internal control is broadly defined as a process carried out with the authorities in order to obtain information on the effectiveness of the organization and the reliability of financial reporting. Author of the article shows the purpose of management control as one of the elements of control, consisting in providing performance information centers and the responsibility to prevent negative trends in the management of the organization.
(internal control system (ICS), internal management control, responsibility centers, cost center, center of proceeds, profit center, center of investments, evaluation of responsibility centers in the deviations, internal segmental reporting
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