Abstract

Corporate control is one of the basic elements of effective corporate governance, the main purpose of which is to serve the internal objectives of the company and its internal stakeholders. The purpose of corporate control is to protect company assets by preventing errors and inappropriate actions by promoting policies, procedures and technical safeguards. The stable operation of the insurance sector is of major importance for economic and financial activity, which requires the creation of an internal control system within insurance companies capable of ensuring compliance with the regulations in force and corporate governance norms. The purpose of the conducted research was to present the particularities of internal corporate control within insurance companies. The objectives of the research were to study the essence of internal corporate control, as well as highlight its particularities within insurance companies.

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