Beyond the multitude of definitions, internal control is found in the centre of managerial concerns worldwide. This amplification of interest towards internal control has its origin in a series of events, of which two can be mentioned: the growing business complexity and dispersal activity...

Beyond the multitude of definitions, internal control is found in the centre of managerial concerns worldwide. This amplification of interest towards internal control has its origin in a series of events, of which two can be mentioned: the growing business complexity and dispersal activity...

In the literature dedicated to strategic management there is no unitary vision of the authors regarding the sequence of actions that give content to the respective process and what their stages are. With all existing differences, the visions of different authors nevertheless observe the unitary...

Managerial performance is viewed with great interest at any organization; its determination is an ongoing objective in the medium and long term. Conditionalities generally recognized by experts in this area of scientific concerns are clear: only good management exercised by professional...