Editura Universitara Possibilities for Organizing and Implementing Fnancial Control in a Computerized Environment

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Publisher: Universitară

Author: Dinu Octavian Nicolescu

ISBN: 978-606-28-0566-1

DOI: 10.5682/9786062805561

Publisher year: 2017

Pages: 170

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The world economic situation, as well as the phenomenon of interdependence of national economies have determined the emergence of electronic commerce. The economic crisis has led to a crisis in the system of financial, social and political control. At the same time, in Romania there was an overlap of the local crisis with the global one.
In this context, we approached the issue of financial control in a computerized environment, due to its importance in exercising the control function, managers have those measures to inform them on the stage of achieving the objectives assigned to each part of the entity they lead.
  • POSIBILITATI DE ORGANIZARE SI IMPLEMENTARE A CONTROLULUI FINANCIAR INTR-UN MEDIU INFORMATIZAT

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DINU OCTAVIAN NICOLESCU

PREFACE / 9

CHAPTER I FINANCIAL CONTROL AND BENCHMARKS OF ITS EVOLUTION IN RETROSPECTIVE / 11
1.1. Historical aspects regarding the evolution of control / 11
1.2. The role of financial control in the global economy / 15
1.2.1. Methodological system of financial control / 17
1.2.2. Financial control method / 22
1.2.3. Principles of financial control / 26
1.3. The role of financial control in the national economy / 28
1.3.1. The importance of financial control / 28
1.3.2. Fundamental features of financial control / 28
1.3.3. Functions of financial accounting control / 31
1.3.4. Forms of financial control / 34
1.4. Organizing and exercising the financial control activity / 36
1.4.1. Organization and implementation of internal control / 37
1.4.1.1. Internal control models / 39
1.4.1.2. The added value of the audit by evaluating the internal control system / 46
1.4.1.3. Implementation of the internal control system / 50
1.4.1.4. Preventive financial control / 55
1.4.1.5. Financial management control / 57
1.4.2. Financial control exercised by the National Agency for Fiscal Administration / 62
1.4.3. Control exercised by the Court of Accounts / 63
1.4.4. Control exercised by the Ministry of Public Finance / 64

CHAPTER II PLACE AND ROLE OF THE INFORMATION SYSTEM IN THE EXERCISE OF FINANCIAL CONTROL / 67
2.1. The “past - present - future” axis in the characteristic of the evolution of the information system at national and international level / 67
2.1.1. Computer system - conceptual approaches / 67
2.1.2. The role of the information system in the decision-making process / 72
2.1.3. Components of an information system / 75
2.2. The strategic importance of the information system in the exercise of financial control / 76
2.2.1. The connection between the field of information system and financial control / 78
2.2.2. The connection between financial management and financial control / 80
2.3. Organizing and implementing the information system in the exercise of financial control / 84
2.4. Advantages and disadvantages of financial control in a computerized environment / 88
2.4.1. The impact of the information system on the management / 91
2.4.2. The impact of the information system on the financial control through the e-commerce activity / 92
2.4.3. The social impact of financial control on e-commerce / 99

CHAPTER III FINANCIAL INFORMATION - ACCOUNTING SOURCE AND OBJECT OF FINANCIAL CONTROL / 102
3.1. The financial accounting accounting system, an integral part of the computerized system / 102
3.1.1. Delimitations of the accounting information provided by the financial accounting information system / 104
3.1.2. Organizing the accounting information system in the decision-making process / 105
3.1.3. Application of the financial accounting accounting system / 108
3.1.4. The flow of information flow in the field of accounting / 113
3.2. The architecture of the financial-accounting information system / 114
3.2.1. The basic components of the financial accounting accounting system / 115
3.2.2. Quality characteristics of the financial accounting accounting system / 120
3.3. Capitalization of the information provided by the financial accounting system / 123

CHAPTER IV FINANCIAL CONTROL IN A COMPUTER ENVIRONMENT - GUARANTEE OF FINANCIAL PERFORMANCE / 127
4.1. Improving financial control by implementing IT technology / 127
4.1.1. Risk assessment related to the implementation of information technology / 128
4.1.2. Information system and financial control / 129
4.2. The means of supporting the financial-accounting information system. Peculiarities of financial control in a computerized environment / 130
4.2.1. The Internet - the engine of globalization / 134
4.2.2. Peculiarities of financial control in a computerized environment / 136
4.2.2.1. The advantages and implications of financial control over the financial-accounting system in a computerized environment / 138
4.2.2.2. Critical analysis of traditional financial control systems / 139
4.2.3. Online control / 140
4.3. Possibilities for organizing and implementing financial control in a computerized environment / 142
4.3.1. Model of analysis of the financial control through the financial accounting accounting system / 143
4.3.2. Organizing financial control in a computerized environment that guarantees financial performance / 149
4.3.3. Possibilities for implementing on-line financial control / 152
4.4. Reliability of SWOT analysis in determining financial control measures - guarantor of financial performance / 155
4.4.1. Advantages of SWOT / 157 analysis
4.4.2. Limitations of the SWOT / 158 analysis

BIBLIOGRAPHY / 159

The world economic situation, as well as the phenomenon of interdependence of national economies have determined the emergence of electronic commerce. The economic crisis has led to a crisis in the system of financial, social and political control. At the same time, in Romania there was an overlap of the local crisis with the global one.
In this context, we approached the issue of financial control in a computerized environment, due to its importance in exercising the control function, managers have those measures to inform them on the stage of achieving the objectives assigned to each part of the entity they lead.
By control we mean the management taking the necessary steps in ensuring the achievement of the objectives set at the time of planning, by all component parts of the organization, but also functioning in a manner consistent with the entity's strategy. It is also possible to observe, on the one hand, the connection of the control with the organizational strategy and especially with the formulation - implementation - verification cycle, and on the other hand, the inclusion of the management financial control practices in the wider sphere of organizational control.
In Romania, significant progress has been made in terms of electronic commerce, as well as in terms of control over the information system. That is why scientific research and innovation are called to contribute to economic growth and employment, to increase competitiveness, to create a healthy economic environment, to strengthen economic and social cohesion in the region. Rapid advances in technology give economic agents and the business environment an unprecedented economic breakthrough, transposed primarily into narrowing the growing gap between strategy, as part of financial performance, and business processes that carry risk and uncertainty.

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