2. Articole
Permanent URI for this collectionhttps://msuir.usm.md/handle/123456789/25
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Item Transformarea controlului corporativ în managementul financiar modern al companiilor(CEP USM, 2023-07-24) Penu, TatianaThe given article reflects a presentation on corporate control in the modern financial management of companies. At the level of complexity of contemporary society, the management of economic-social activities (structured by fields, sectors and hierarchical levels) requires increasingly substantial efforts. Such leadership has, in addition to its attributes of foresight, organization, coordination and command, and the task of controlling all human actions throughout their duration. Taking into account the problems faced by corporate governance today, they have the chance to be solved only to the extent that the material, human, financial, informational resources will be efficiently and effectively capitalized.Item Controlul intern managerial şi evaluarea cadrului instituţional al auditului financiar extern(CEP USM, 2024-09-20) Secrieru, VasileControlul intern este un proces dinamic integrat de adaptare permanentă a instituției publice la schimbările din mediul extern. Managementul și personalul de la toate nivelele trebuie să fie implicate în procesul de gestionare a riscurilor, astfel încât să existe un anume grad de certitudine asupra atingerii obiectivelor instituționale [1]. Controlul intern este un proces în continuă transformare, care îşi adaptează permanent instrumentele şi tehnicile la schimbările survenite în cultura organizaţiei [2].Item AUDITUL INTERN ÎN SISTEMUL CONTROLULUI FINANCIAR DE STAT(CEP USM, 2023) Enachi, Marcela; Buzilă, LilianaThe 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.Item ASPECTE ACTUALE ÎN DEZVOLTAREA AUDITULUI INTERN ÎN REPUBLICA MOLDOVA(CEP USM, 2022) Petreanu, ElenaIt is well known that the implementation of the Association Agreement between the Republic of Moldova and the European Union and, at the same time, the intensification of market economy relations have contributed to the development of the financial control system in the country, including the modernization of internal audit. Also, the issues of internal audit regulation have become a priority for both the public and corporate sectors in the country. In this context, the paper includes research on current issues of internal audit regulation in the Republic of Moldova, which contributes to its continuous development.Item ANALYSIS OF THE INTERNAL AUDIT SUBDIVISION ACTIVITY IN THE CORPORATE SECTOR OF THE REPUBLIC OF MOLDOVA(Institutul Naţional de Cercetări Economice al AŞM, 2020) Petreanu, ElenaThe actuality of the topic results from the importance of internal audit for owners, potential investors and creditors, as well as from the significance of internal audit as a basic element in corporate governance. At the present moment, there are no studies on the current situation and the role of internal audit in the country's corporate sector. Therefore, the author intended to perform the analysis of the internal audit subdivisions activity in the nominated sector. For this, the relevant research directions have been established, the purpose of which is to study the qualitative characteristics of the internal audit subdivisions. The author has conducted a qualitative study, through a semi-structured interview, and the information analyzed represents the October-December 2019 period. The main results of the study show that the basic functional tasks of an internal audit are the classic tasks, such as safety assessment and the effectiveness of internal control; monitoring the process of liquidating the weaknesses of the internal control system; developing recommendations for improving the internal control system. Failure to comply with the provisions of ISPPIA has been observed. The factors that most influence the activity of the internal audit subdivisions are their insufficient provision with employees and the duration of obtaining the necessary information. It was discovered that independent external evaluations are not performed and planned in the analyzed economic entities, which proves the non-compliance with ISPPIA, due to the lack of need for such an evaluation and the relatively short period of activity of internal audit subdivisions.Item CADRUL LEGAL DE ORGANIZARE ȘI FUNCȚIONARE A AUDITULUI INTERN(CEP USM, 2017) Petreanu, ElenaÎn prezenta lucrare sunt abordate aspectele cadrului legal de reglementare a auditului intern cu evedenţierea problemelor existente în organizarea şi funcţionarea acestuia. De asemenea, este elucidată organizarea internaţională a auditului intern şi posibilitatea preluării practicilor avansate pentru funcţionarea auditului intern din Republica Moldova