THE PLACE AND ROLE OF CONTROL AS A FUNCTION OF MANAGEMENT IN PUBLIC INSTITUTIONS FROM ROMANIA

Gabriela Alice RAVDAN Universitatea de Stat din Moldova

Abstract

In this article, we set out to present the evolution of the concept of control at the national level (Romania), as well as the analysis of its definitions from several perspectives, as an integral part of the modern system of governance. At the same time, there have been highlighted concepts that were improved over the time and which are given a wider applicability and a greater availability regarding the development and efficiency of public institutions through the internal control. The purpose of the research consists in identifying the place and role of control as a function of management in public institutions and demonstrating the importance and necessity of internal control as well as proposing improvement hypotheses in this field. To achieve this goal, the author has proposed the following objectives: researching the theoretical-methodological basis of internal / managerial control; studying the normative regulation of the control, highlighting the evolutionary changes; as well the identification of problematic aspects and their causes; the formulation of conclusions and recommendations from research and the identification of directions for improving control within public institutions. Keywords: public institutions, internal / managerial control, internal / managerial control standards, corporate governance.