Cerasela Pirvu

Internal Control and Social Responsibility

This paper aims to expound the connection between internal control and CSR, the purpose of which being to make organisations aware that a rigorous control can actively contribute to an increase in social responsibility regarding all three relevant dimensions associated to it: economic, social and environmental. As a functionality of management, control includes an analytical dimension as well as a field of verification , respectively a “mastering” of contexts, mainly internal, but also external to the organisation.