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As a subsystem of the management system, the internal control could beviewed as the primordial condition for the efficient and effective accomplishment of thegeneral and specific objectives of any organization. From the audit perspective, theinternal control represents both an objective of the internal auditor activity, and a meansto achieve a goal for the external auditor. Starting from these approaches and from theperspective of the impact towards the corporative governance, the qualitative analysis ofthe internal control, is a current and complex issue. Hence, the scientific research hasbeen focused on identifying the answers for the following questions: Could risks thatrefer to the administrating of state revenues be controlled until a reasonable level? In thegiven context, which is the role of the internal control activities in achieving a goodcorporate governance in entities - taxpayers?

Internal Control Activities: Cause And Effect Of A Good Governance Of Accounting Reportings And Fiscal Declarations