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Financial control, as part of the internal managerial control and economic control, is also for the entities from the Ministry of National Defence an activity of major importance for the efficient, effective and economical use of the resources allocated to them. The own preventive financial control is also carried out in entities of the Ministry of National Defence based on a customized normative framework, starting from the one established for all public institutions. The set of methods for performing own preventive financial control in army units brings together, according to the special normative act adopted for this ministry, the specific framework of operations subject to own preventive financial control, the circulation schedule of documents verified in this control, specialized organizational compartments / entities in which the operations subject to this control are initiated and carried out. The Coronavirus pandemic that started in 2020 and continues in 2021 suggested the idea of running in a computerized, digitized system of own preventive financial control, to avoid or minimize direct contact between controllers and controlled, which is why we proposed the establishment of an appropriate computer system for such a purpose.

Opinions on Modern Methods, Techniques and Procedures of Financial Control used in Entities of the Ministry of National Defence