Facultatea de Ştiinţe Economice / Faculty of Economic Sciences
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Item Auditul încasărilor și plăților la întreprindere(CEP USM, 2024) Secrieru, VasileInternal 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.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 Evaluarea impactului auditului financiar asupra gestiunii finanţelor publice(CEP USM, 2024-09-20) Secrieru, Vasile; Mateoc – Sârb, NicoletaThe 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.Item ROLUL AUDITULUI INTERN ÎN PREVENIREA ŞI DETECTAREA FRAUDEI(CEP USM, 2017) Dragomir, Lilia; Secrieru, Vasile; Darii, InaInternal audit is an independent and objective activity that provides managers with insurance and advice, developed to improve the activity of the public entity. This is intended to help the public entity achieve its objectives, assessing through a systematic and methodical approach the financial management and control system, and providing recommendations for strengthening its effectiveness. The purpose of the internal audit is to provide advice and objective assurance on the effectiveness of the financial management and control system offering recommendations for improving it and activity of the public entity.Item FUNDAMENTAREA INDICATORILOR POLITICII FINANCIARE(CEP USM, 2018) Dragomir, Lilia; Secrieru, Vasile; Darii, Ina; Șargu, InaDeşi domeniul său de manifestare îl reprezintă activitatea financiară, prin conţinutul său repercutează asupra întregii activităţi a entităţilor de la care emană. Instrumentele şi tehnicile de realizare a obiectivelor politicii financiare reprezintă, la rândul lor, componente ale acesteia, prin care se conturează modul concret de înfăptuire a fluxurilor băneşti, în corespondenţă cu scopurile cărora le sunt subordonate activităţile financiare. Politiса finаnсiаră difеră în funсțiе dе intеrеsеlе сlаsеlor și grupurilor soсiаlе pе саrе lе еxprimă pаrtidul sаu pаrtidеlе аflаtе lа putеrе și dе сondițiilе intеrnе și еxtеrnе аlе fiесărеi pеrioаdе.Item IMPORTANŢA DEZVOLTĂRII PROFESIONALE A FUNCŢIONARILOR PUBLICI(Academia de Administrare Publică, Republica Moldova, 2015) Secrieru, Vasile; Ulian, GalinaContinuing professional development of civil servants is to ensure, in accordance with the laws, regulations on planning, organizing and carrying out the professional development of public servants. Continuing professional development of civil servants is done through training activities of diferent types and forms to deepen and update knowledge and modeling skills development attitudes / behaviors necessary for the efective exercise of their duties.