2. Articole

Permanent URI for this collectionhttps://msuir.usm.md/handle/123456789/25

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Author: search.filters.author.Enachi, Marcela

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    AUDITUL INTERN ÎN SISTEMUL CONTROLULUI FINANCIAR DE STAT
    (CEP USM, 2023) Enachi, Marcela; Buzilă, Liliana
    The internal public financial control is part of the public finance management system, which is to be correlated with the objectives of public administration reform, and its implementation aims to make managers responsible and to assist them in fulfilling the goals of the public entity. The implementation of internal public financial control in the Republic of Moldova was the result of the European integration process and the approval of the respective national legislation. Part of the process of exercising internal public control is the internal audit of public entities. It represents an independent and objective activity that provides managers with assurance and consulting in order to improve the activity of the public entity. The internal audit of public entities is intended to help the public entity achieve its objectives. Within it, the evaluation takes place through a systematic and methodical approach to the financial management and control system, as well as the formulation of recommendations to strengthen its effectiveness.
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    ABORDĂRI CONCEPTUALE ALE CONTROLULUI FINANCIAR INTERN
    (CEP USM, 2020) Buzilă, Liliana; Enachi, Marcela
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    METODOLOGIA TDABB (TIME DRIVEN ACTIVITY BASED BUDGETING) – INSTRUMENT DE CONTROL INTERN AL SOCIETĂŢILOR DE ASIGURĂRI
    (CEP USM, 2021) Enachi, Marcela; Lom, Ionuț Valentin
    In this scientific paper, the authors analyzed the advantages of the TDABB (Time Driven Activity Based Budgeting) methodology and the opportunity to use this methodology as a tool for internal control of insurance companies. Applying the comparative method of different methodological approaches, the authors identified advantages of the TDABB method compared to the ABC budgeting method.
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    CONTROLUL SPĂLĂRII BANILOR – SURSĂ DE STABILITATE ECONOMICĂ
    (CEP USM, 2020) Covali, Olga; Enachi, Marcela; Buzila, Liliana
    Analizele efectuate în domeniul spălării banilor atestă faptul că utilizarea ilegală a sistemului financiar, în special a celui aflat în paradisuri fiscale pentru ascunderea fondurilor de origine ilegală, reprezintă un risc major atât pentru integritate a sistemului financiar, cât și pentru funcționarea statului în cauză.
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    ISTORICUL ȘI SPECIFICUL ASIGURĂRILOR DE TRANSPORT
    (CEP USM, 2018) Lom, Ionuț; Enachi, Marcela
    De-a lungul timpului, mulți oameni înțelepți au făcut referiri, în cugetările lor, la asigurări. Motivul este legat de grija oamenilor pentru prezent și, mai ales, pentru viitor, pentru că dintotdeauna s-au gândit să se apere de ceea ce le poate produce pagube sau suferințe: dușmani, intemperii, accidente, ....