2. Articole

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    Auditul încasărilor și plăților la întreprindere
    (CEP USM, 2024) Secrieru, Vasile
    Internal audit is considered a relatively new, well-organized profession, with increasing influence, which responds to the needs of organizations, starting with accounting problems until detecting the main risks of the entities. The profession of internal auditing is based on a framework of reference recognized in the world, even if, due to the variety of environments in which it is practiced, it must adapt to take into account the legislative and regulatory peculiarities of each country, the specific rules that govern certain sectors of activity, size and culture of the entity. This frame of reference serves as the basis for the preparation of a globally recognized professional diploma, issued on the basis of a specialized exam.
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    Fundamental ethical values of auditors supreme audit institution – foundation of quality external public audit missions
    (CEP USM, 2024-10-24) Şevciuc, Tatiana
    The objective of this research is to evaluate the importance of compliance with ethical values by auditors as a foundation of the quality of external public audit missions.
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    Independence of the supreme audit institution – prerequisite for a modern management of public finances
    (CEP USM, 2024-10-24) Şevciuc, Tatiana
    The activity of Supreme Audit Institutions in a state serves as a crucial element in the functionality of the public finance management system, providing oversight and control over the budgetary process. The topicality of this research derives from the importance and relevance of the independence of Supreme Audit Institutions (SAI) which can be understood as its ability to function autonomously from the government, without external influences and unjustified control, and is a fundamental condition for the SAI to effectively fulfill its legal mandate. The purpose of this scientific paper consists in the complex and comprehensive examination of the independence of Supreme Audit Institutions, as essential preconditions of a modern management of public finances. In order to achieve the set goal, various research methods were used, starting with the analysis of the requirements of international standards regarding, as well as the synthesis of fundamental arguments regarding the importance of ensuring the functionality and independence of a Supreme Audit Institution in maintaining and strengthening the national system of public finance management. Following the analysis carried out, we can conclude on the need to strengthen governmental and parliamentary efforts in order to ensure the independence of the Supreme Audit Institution of the Republic of Moldova, according to INTOSAI requirements, a fact that will directly contribute to the European path of the country.
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    Particularități ale controlului corporativ în asigurări
    (CEP USM, 2024) Balan, Tatiana; Caprian, Iulia
    Controlul corporativ este unul din elementele de bază ale guvernanței corporative eficiente, destinația principală a căruia fiind să servească obiectivelor interne ale companiei și ale părților interesate interne ale acesteia. Scopul controlului corporativ constituie în protejarea activelor companiei prin prevenirea erorilor și acțiunilor inadecvate prin promovarea politicilor, procedurilor și garanțiilor tehnice. Funcționarea stabilă a sectorului de asigurări are o importanță majoră pentru activitatea economică și financiară, ceea ce impune crearea unui sistem de control intern în cadrul companiilor de asigurări capabil să asigure respectarea reglementărilor în vigoare și a normelor de guvernare corporativă. Scopul cercetării efectuate a constituit prezentarea particularităților controlului corporativ intern în cadrul companiilor de asigurări. Obiectivele cercetării au constituit studierea esenței controlului corporativ intern, precum și evidențierea particularităților acestuia în cadrul companiilor de asigurări.
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    CONTRIBUŢIA ACTIVITĂŢII DE AUDIT LA ASIGURAREA PERFORMANŢEI ŞI LA AMELIORAREA FUNCŢIONĂRII ENTITĂŢII AUDITATE
    (CEP USM, 2022) Stognienco, Daniil
    The role of the audit activity in ensuring the performance of the entity is and will remain quite important and current, due to the constant dynamics and presence of changes in international economic processes, which involves both the development of existing risks and the emergence of new risks. leads to uncontrollable problems related to the company’s inability to recognize current trends in corporate governance formation. So there is a need to conduct an audit.
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    CONTABILITATEA ŞI AUDITUL OPERAŢIUNILOR DIN ASIGURAREA DIRECTĂ, COASIGURARE ŞI REASIGURARE
    (CEP USM, 2013) Lozanu, Tatiana
    Accounting for the insurance activity was isolated from the system of accounting in the Republic of Moldova in selected industries, by virtue of its specificity. The dissertation presents the general concepts of insurance, the nature and principles of insurance, described the normative acts regulating the accounting organization, its basic functions, accounting operations for direct insurance, coinsurance and reinsurance.
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    PERFECŢIONAREA CONTABILITĂŢII OPERAŢIILOR DE REASIGURARE ŞI IMPACTUL ACESTORA ASUPRA SOLVABILITĂŢII SOCIETĂŢII DE ASIGURĂRI
    (CEP USM, 2013) Guminiuk, Ana
    Insurance is a system of relationships, which includes protecting personal and property interests of individuals and businesses (insured) by creating money funds at the expense of insurance premiums paid by the persons insured, in return for which the insurer undertakes to compensate to the insured the necessary sum or indemnity insurance in accordance with the law when the insured case takes place.
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    PARTICULARITĂŢILE CONTABILITĂŢII CHELTUIELILOR ÎN SOCIETĂŢILE DE ASIGURĂRI
    (CEP USM, 2013) Cernova, Elena
    Insurance is one of the oldest categories of the economical relations, representing, as protection system, one of the main instruments that assure economical security and stability, efficient protection against numerous riscs. In nowadays economy insurance exercises a stabilizator role for the social reproduction proceses. The studies held on this topic created permits for the analitical description of the concepts and types of expenses inside the insurance companies, as well as for being able to evaluate the way in which the operational accounting regarding the expenses within this insurance companies is done.