Improving management functions at an enterprise: Levels of the internal control system

Abstract

© 2019, SRAC - Romanian Society for Quality. All rights reserved. The purpose of the present work is summarizing the areas of economic activity of an enterprise that need to be controlled and offering the most optimal set of factors to ensure effective control in the enterprise management. The article uses general scientific research methods, such as analysis and synthesis, deduction and induction, the connection of logical and historical processes, the search for causal relationships, the laws of dialectics. In addition, in the present study, based on a multi-level approach, four major management functions are considered that would make control more effective. To improve the internal control system, management functions such as risk management, quality management, innovation management, and personnel management are identified. Recommendations are proposed on structuring the identified functions and their integration into the work of the internal control system.