Manual of Internal Managerial Control in the Public Sector

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ISBN: 978-606-28-1090-0

DOI: 10.5682/9786062810900

Publisher year: 2020

Edition: I

Pages: 314

Publisher: Editura Universitară

Author: Jean-Pierre Garitte, Marius Tomoiala

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FOREWORD

This book is published in a period when the COVID-19 outbreak is having an unprecedented effect across most countries of the world and all EU Member States on the health of their citizens and resilience of their economies. We do not know yet to what extent the world will be different once this crisis is over.

However, we know already that the COVID-19 pandemic has certainly brought challenges to our societies and called into question how they are organised. It has also raised, and will continue to raise, important questions on the public service, its resilience and response in times of crisis, and the relationship between citizens and public administrations.

Were our societies and the actors of the public, semi-public and private sectors (governments, regional and local administrations, health authorities, hospitals, research centres, laboratories and companies) sufficiently prepared? Have they done enough before and during the crisis to anticipate and limit its impact and consequences?

These are just a few key questions for which there are no definitive answers yet and which will certainly trigger many different interpretations through books, articles, in-depth analyses, talk-shows, seminars or conferences over the years to come. While many issues related to the coronavirus crisis are still to be assessed, it is already clear now that this crisis reinforces the responsibility and the accountability of the public sector. The challenging socio-economic situation that unfortunately lies ahead will trigger additional scrutiny and pressure from citizens and the public opinion on the managers of international, national, regional and local authorities.

But what exactly is the relationship between the crisis provoked by the COVID-19 pandemic and a book on internal control management in the public sector?

In my opinion, it is in times of deep crisis in particular that one desperately needs the resilience and soundness of systems. Many political leaders and governments have stated that the depth and breadth of the coronavirus shock on the public health and socio-economic situation requires organisations that are able to provide a response unprecedented in scale and speed. It is in times of crisis that the quality, efficiency and effectiveness of public authorities need to be proven.

This is exactly the point of the current handbook: it highlights the necessary ingredients for successful internal control management in the public sector. All the requirements and conditions that make the internal control system for public management efficient and effective are presented in a clear and informative way and with plenty of practical examples. The underlying analysis is structured around four key areas: why do we need to implement internal control management, how do we organise it, how do we plan the related activities and how do we implement in practice the internal control management standards?

 But at the same time one could ask the question, is it still relevant to have a long list of requirements and conditions on internal control management, when flexibility and rapidity of the implementation of public action are now a top priority, and even more so in a crisis situation?

I would refer here to one of the fundamental legal texts at European level, the Financial Regulation applicable to the EU budget, which in its Article 36 lists the key objectives of internal control for budget implementation: (a) effectiveness, efficiency and economy of operations; (b) reliability of reporting; (c) safeguarding of assets and information; (d) prevention, detection, correction and follow-up of fraud and irregularities; and (e) adequate management of the risks relating to the legality and regularity of the underlying transactions, taking into account the multiannual character of programmes as well as the nature of the payments concerned. The internal control framework of the European Commission is designed to be able to respond to these key objectives. Without prejudice to national specificities, they are applicable to all forms of public management and budget spending, and, as such, they are not subject to crisis considerations. In line with the legal requirements, citizens and stakeholders will continue to expect managers in the public sector to be held accountable based on these principles.

I therefore very much welcome the approach of this handbook and its conclusions on recommended areas for improvement. The research and guidance on internal control at international level has progressively evolved over the last decade from a compliance-led to a principle-based approach.

Indeed, this was the objective of the latest revision of the highest international standards on internal control set by the Committee of Sponsoring Organisations of the Treadway Commission (COSO) in 2013. The aim of a move to a principle-based approach is to maintain a robust internal control framework, while providing the necessary flexibility that enables management to adapt it to the specific characteristics and circumstances of a particular organisation. The European Commission took this path in 2017 when it revised its own internal control framework. After the first two years of implementation, it has proven to be a positive development in terms of a fresh assessment of the actual implementation of internal control, and in reporting to stakeholders.

I recommend this handbook as an excellent tool for all managers and practitioners of internal control in the public sector. It provides many practical examples and a useful perspective on all the key assurance building blocks (control environment, risk assessment, control activities, information and communication, and monitoring activities), towards a result-oriented implementation of the internal control framework.

I would like to congratulate the two distinguished authors, Jean-Pierre Garitte and Marius Tomoiala, for their practical approach and insightful perspective, based on years of experience as internal control and audit practitioners.

Dr Manfred Kraff

Director-General of the Internal Audit Service of the European Commission

  • Manual de control intern managerial in sectorul public

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Aceasta carte este publicata intr-o perioada in care pandemia COVID-19 are un efect fara precedent, in majoritatea tarilor lumii si in toate statele membre ale Uniunii Europene, asupra sanatatii cetatenilor si rezistentei economiilor lor. Nu stim inca in ce masura lumea va fi diferita odata ce aceasta criza va trece. Cu toate acestea, ceea ce stim deja este ca pandemia COVID-19 a generat provocari pentru societatile noastre si modul lor de organizare. De asemenea, a provocat si va continua sa ridice intrebari importante cu privire la serviciul public, rezistenta acestuia si reactia sa in timp de criza, precum si la relatia dintre cetateni si administratiile publice.

Au fost suficient de pregatite societatile noastre si actorii din sectoarele publice, semi-publice si private (guvernele, administratiile regionale si locale, autoritatile din sanatate, spitale, centre de cercetare, laboratoare si companii)? Au facut suficient inainte si in timpul crizei pentru a anticipa si limita impactul si consecintele acesteia?

Acestea sunt doar câteva intrebari cheie pentru care nu exista inca raspunsuri definitive si care vor declansa cu siguranta, in anii urmatori, diferite interpretari printr-o multitudine de carti, articole, analize aprofundate, emisiuni, seminare sau conferinte.

Desi multe aspecte legate de criza provocata de coronavirus inca urmeaza sa fie evaluate, este clar inca de pe acum ca aceasta criza va contribui la intarirea responsabilitatii si raspunderii sectorului public. Situatia socio-economica dificila care se contureaza din pacate pentru viitor va declansa nevoia unui control si mai atent, precum si o presiune suplimentara din partea cetatenilor si a opiniei publice asupra managerilor din cadrul autoritatilor internationale, nationale, regionale si locale.

Dar care este exact legatura dintre criza provocata de pandemia COVID-19 si o carte despre controlul intern managerial in sectorul public?

In opinia mea, exact in perioadele de criza profunda avem nevoie de sisteme solide, viabile, capabile de adaptare. Multi lideri politici si guverne au declarat ca profunzimea si amploarea socului provocat de coronavirus asupra sanatatii publice si situatiei socio-economice necesita organizatii capabile sa ofere un raspuns la o scara si cu o viteza fara precedent. Perioadele de criza sunt cele in care autoritatile publice trebuie sa-si dovedeasca eficienta, eficacitatea si calitatea.

Acesta este de fapt obiectivul manualului de fata: evidentiaza ingredientele necesare pentru o gestionare reusita a controlului intern in sectorul public.

Toate cerintele si conditiile care fac ca sistemul de control intern al managementului public sa fie eficient si eficace sunt prezentate intr-un mod clar si pedagogic, cu o multime de exemple practice. Analiza este structurata in jurul a patru domenii cheie: de ce trebuie sa implementam controlul intern managerial, cum il organizam, cum planificam activitatile aferente si cum implementam in practica standardele de control intern managerial?

Dar, in acelasi timp, s-ar putea pune intrebarea daca mai este potrivit saavem o lista lunga de cerinte si conditii in ceea ce priveste controlul intern managerial, in timp ce in prezent, si cu atât mai mult intr-o situatie de criza, ar trebui acordata prioritate maxima flexibilitatii si rapiditatii punerii in aplicare a actiunii publice ?

Pentru a raspunde, m-as referi aici la unul dintre actele normative fundamentale emise la nivel european: Regulamentul financiar aplicabil bugetului Uniunii Europene, care la articolul 36 enumera obiectivele cheie ale controlului intern privind executia bugetara: (a) eficacitatea, eficienta si economia operatiunilor; (b) fiabilitatea informatiilor raportate; (c) protejarea activelor si a informatiilor; (d) prevenirea, detectarea, corectarea si monitorizarea fraudei si a neregulilor si (e) buna gestionare a riscurilor privind legalitatea si regularitatea operatiunilor subiacente, tinându-se seama de caracterul multianual al programelor, precum si de natura platilor respective. Cadrul de control intern al Comisiei Europene este conceput sa raspunda acestor obiective cheie. Fara a aduce atingere situatiilor specifice la nivelul fiecarei tari, aceste obiective pot fi considerate ca fiind aplicabile tuturor formelor de management public si cheltuieli bugetare si, ca atare, ramân neschimbate in situatii de criza. In conformitate cu cerintele legale, va exista o asteptare din partea cetatenilor si partilor interesate ca managerii din sectorul public sa fie trasi la raspundere pe baza acestor principii.

Prin urmare, consider ca abordarea acestui manual si propunerile de imbunatatire prezentate in concluzii sunt extrem de binevenite. Cercetarea si indrumarea privind controlul intern la nivel international au evoluat progresiv in ultimul deceniu de la accentul pus pe conformitate la o abordare bazata pe principii. Acesta a si fost obiectivul celei mai recente revizuiri, in 2013, a celor mai inalte standarde internationale privind controlul intern emise de Comitetul Organizatiilor de Sponsorizare a Comisiei Treadway (COSO).

Scopul evolutiei catre o abordare bazata pe principii este de a mentine un cadru de control intern puternic, oferind in acelasi timp flexibilitatea necesara care sa permita managementului sa-l adapteze la caracteristicile si circumstantele specifice ale unei organizatii. Comisia Europeana a ales aceasta abordare in 2017, când si-a revizuit cadrul de control intern. Dupa primii doi ani de implementare, s-a dovedit a fi o evolutie pozitiva in ceea ce priveste, pe de o parte, o noua evaluare a aplicarii efective a controlului intern si, pe de alta parte, raportarea catre partile interesate.

Recomand acest manual ca un instrument excelent pentru toti managerii si practicienii in domeniul controlului intern din sectorul public: ofera multe exemple practice si o perspectiva utila asupra tuturor elementelor fundamentale pentru furnizarea unei asigurari rezonabile (mediul de control, evaluarea riscului, activitatile de control, informarea si comunicarea, precum si activitatile de monitorizare), spre o implementare a cadrului de control intern orientata catre rezultate.

As dori sa-i felicit pe cei doi distinsi autori, Jean-Pierre Garitte si Marius Tomoiala, pentru abordarea lor practica si perspectiva interesanta si detaliata pe care o prezinta, bazata pe ani de experienta in calitate de practicieni ai auditului si controlului intern.

Dr. Manfred Kraff

Director-General al Serviciului de Audit Intern al Comisiei Europene

PREFATA/ 7

FOREWORD/11

INTRODUCERE: TRECEREA CONTROLULUI INTERN MANAGERIAL DE LA TEORIE LA PRACTICA/ 15

CAPITOLUL 1. NECESITATEA IMPLEMENTARII CONTROLULUI INTERN MANAGERIAL /21

CAPITOLUL 2 ORGANIZAREA CONTROLULUI INTERN MANAGERIAL/ 33

2.1. RESPONSABILITATEA ORGANIZARII SI FUNCTIONARII CONTROLULUI INTERN MANAGERIAL / 33

2.2. CONSTITUIREA STRUCTURII ORGANIZATORICE IN DOMENIUL CONTROLULUI INTERN MANAGERIAL /35

2.3. COMPONENTA COMISIEI DE MONITORIZARE/ 36

2.4. MODUL DE ORGANIZARE SI DE LUCRU AL COMISIEI DE MONITORIZARE /42

2.5. ATRIBUTIILE COMISIEI DE MONITORIZARE/ 46

2.6. DEFICIENTE PRIVIND ORGANIZAREA ACTIVITATII DE CONTROL INTERN MANAGERIAL /48

2.7. ACTIVITATILE SI DOCUMENTELE MINIMALE NECESARE PENTRU ORGANIZAREA SISTEMULUI DE CONTROL INTERN MANAGERIAL/ 49

2.8. CRITERIILE MINIMALE CANTITATIVE SI CALITATIVE PENTRU EVALUAREA MODULUI DE ORGANIZARE A SISTEMULUI DE CONTROL INTERN MANAGERIAL / 49

CAPITOLUL 3 PLANIFICAREA ACTIVITATILOR PRIVIND CONTROLUL INTERN MANAGERIAL / 53

3.1. PROGRAMUL DE DEZVOLTARE IN DOMENIUL CONTROLULUI INTERN MANAGERIAL / 53

3.2. ACTIVITATILE SI DOCUMENTELE MINIMALE NECESARE PENTRU PLANIFICAREA IN DOMENIUL SISTEMULUI DE CONTROL INTERN MANAGERIAL / 56

3.3. CRITERIILE MINIMALE CANTITATIVE SI CALITATIVE PENTRU EVALUAREA MODULUI DE PLANIFICARE A ACTIVITATILOR PRIVIND SISTEMUL DE CONTROL INTERN MANAGERIAL / 57

CAPITOLUL 4 IMPLEMENTAREA STANDARDELOR DE CONTROL INTERN MANAGERIAL/ 59

4.1. MODELUL DE CONTROL DIN SECTORUL PUBLIC ROMÂNESC /59

4.2. CE ESTE CONTROLUL INTERN MANAGERIAL?/ 60

4.3. ARHITECTURA CODULUI CONTROLULUI INTERN MANAGERIAL AL ENTITATILOR PUBLICE / 62

4.4. ETAPELE IMPLEMENTARII STANDARDELOR DE CONTROL INTERN MANAGERIAL /64

4.5. IMPLEMENTAREA SISTEMULUI DE CONTROL INTERN MANAGERIAL DIN SECTORUL PUBLIC IN CAZUL EXISTENTEI ALTOR SISTEME DE MANAGEMENT /69

4.6. ERORI POSIBILE IN IMPLEMENTAREA SI DEZVOLTAREA CONTROLULUI INTERN MANAGERIAL / 72

4.7. MEDIUL DE CONTROL / 74

4.7.1. Implementarea Standardului 1 - Etica si integritatea / 74

4.7.2. Implementarea Standardului 2 - Atributii, functii, sarcini /93

4.7.3. Implementarea Standardului 3 - Competenta, performanta/ 111

4.7.4. Implementarea Standardului 4 - Structura organizatorica / 120

4.8. PERFORMANTE SI MANAGEMENTUL RISCULUI / 129

4.8.1. Implementarea Standardului 5 - Obiective / 129

4.8.2. Implementarea Standardului 6 - Planificarea / 148

4.8.3. Implementarea Standardului 7 - Monitorizarea performantelor/ 158

4.8.4. Implementarea Standardului 8 - Managementul riscului / 175

4.9. ACTIVITATI DE CONTROL / 204

4.9.1. Implementarea Standardului 9 - Proceduri / 204

4.9.2. Implementarea Standardului 10 - Supravegherea / 226

4.9.3. Implementarea Standardului 11 - Continuitatea activitatii/ 236

4.10. INFORMAREA SI COMUNICAREA / 247

4.10.1. Implementarea Standardului 12 - Informarea si comunicarea/ 247

4.10.2. Implementarea Standardului 13 - Gestionarea documentelor/ 256

4.10.3. Implementarea Standardului 14 - Raportarea contabila si financiara / 261

4.11. EVALUARE SI AUDIT/ 265

4.11.1. Implementarea Standardului 15 - Evaluarea sistemului de control intern managerial / 265

4.11.2. Implementarea Standardului 16 - Auditul intern / 283

CAPITOLUL 5 CONCLUZII/  301

BIBLIOGRAFIE SELECTIVA SI SURSE / 311

Jean-Pierre Garitte
Marius Tomoiala

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