In this article I have attempted to highlight both the distinctive features of the concepts of corporate governance, internal control and the  interferences that characterize them, taking into account the fact that we can not talk about a specific line that can separate practically the processes these concepts involve, processes conducted at the economic entity level, by default processes involving long-term value creation. Furthermore, this article is to highlight the causal connection between the success of internal control and corporate governance at the entity level, precisely because good corporate governance can not be provided based on an internal control system working with serious deficiencies, resulting from this the imperative need for establishing permanent regulatory frameworks to enable a real and procedural functioning of the internal control system

internal control, corporate governance, objectives, top-management,
economic entity

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