THE INFORMATIONAL RISK – OPERATIONAL RESEARCH OVER THE NET ACCOUNTING RESULT
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2013, Vol 15, Issue 2
Abstract
There is the possibility that the information on which basis the informational risk has been identified and evaluated, not to be correct and impicitly the financial statements not to be in conformity with the represented reality, affecting in this way the objective of the “trustworthy image”. On the other hand furnishing some distorted information represents exactly what is the cause of the materialization of the informational risk in the frame of the internal and external decision making processes of the information risk. In order to anticipate, evaluate and adequately control this risk, an important role could be held by the internal control in the entities that furnish information as well as in the entities that have the quality of users of it. In this frame, the carried research has been focused on the analysis of the role and the importance that the internal control could have in the accomplishment of the targeted objectives by the financial statements and in consequence to identify and adequate mechanism for diminishing the informational risk.
Authors and Affiliations
Dănescu Tatiana, Prozan Mihaela, Danescu Andreea
Keywords
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