“Implementation of internal management control standards in school units” accredited by OMEN Nr. 5026 / 04.09.2018, 15 professional credits transferable (60 hours); Target group: Teaching staff and teaching staff with leadership, guidance and control functions in Pre-university education.
The Internal Management Control System represents all the forms of control exercised at the level of the public entity, including the internal audit, established by the management in accordance with its objectives and with the legal regulations, in order to ensure the management of the funds economically, efficiently and effectively; it also includes organizational structures, methods and procedures.
In order to apply Order no. 600/2018 regarding the approval of the Code of the internal management control of the public entities, at the level of any organization, must be constituted a structure formed by the persons nominated by decision, which has the role of elaborating the standards of management and internal control. By control it is found the deviations of the results from the proposed objectives, the causes that have determined them are analyzed and corrective or preventive measures are ordered.
The purpose of developing internal management and control standards is to create a tool to evaluate the impact of internal control on the use of institution funds and the functioning of its compartments. The standards regarding the implementation of the management and internal control system, according to the provisions of the European Commission, recommend the continuous diminution of the external control exercised by the regulated institutions in the state control activity and the implementation of the management control components through the elaboration of operational working procedures for the activities carried out by the organizations.
