Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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Author: search.filters.author.Secrieru, VasileSubject: search.filters.subject.public institutions

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    Controlul intern managerial şi evaluarea cadrului instituţional al auditului financiar extern
    (CEP USM, 2024-09-20) Secrieru, Vasile
    Controlul 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].
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    Evaluarea impactului auditului financiar asupra gestiunii finanţelor publice
    (CEP USM, 2024-09-20) Secrieru, Vasile; Mateoc – Sârb, Nicoleta
    The financial audit at the level of a public institution involves the audit of its financial statements or reports. In financial reports of public institutions it is reflected, the buget of the public institution consisting of the following blocks: income, expenses, non-financial assets, financial assets, liabilities and change in cash balance. These blocks are based on the elements of the budget classification, namely: organizational classification, functional classification, program classification, economic classification and source classification. Regardless, however, of the elements of the budget classification, they all reflect public finances. Therefore, in the process of assessing the impact of the financial audit, the author will consider the impact of the financial audit on the management of public finances. The audit results must reflect the conclusions and recommendations on the financial statements of the audited institution, so as to eliminate financial and management risks and improve the quality of financial reports.