Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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    ROLUL AUDITULUI INTERN ÎN PREVENIREA ŞI DETECTAREA FRAUDEI
    (CEP USM, 2017) Dragomir, Lilia; Secrieru, Vasile; Darii, Ina
    Internal 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.
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    BUGETUL CU BAZA ZERO - PROVOCARE PENTRU ENTITĂȚILE AUTOHTONE
    (CEP USM, 2017) Ulian, Galina; Mihailă, Svetlana
    Budget management is a complex process through which the entity sets out its development goals and strategy, whereby responsibility centers form the structure of its budgets. To predict the future of the entity’s activity in general, we use procedures and techniques from the forecast. This article is a way of presenting and organizing the zero-based budgeting method, while the authors have identified the shortcomings that appear in the budgeting process of the domestic entities. The evolutionary stages of budgeting with the zero-basis are dealt, respectively was analyzed the notion, the theoretical and practical stages in the development and implementation of this method. To understand the importance of implementing zero-based budgeting, strengths and weaknesses have been established in the implementation process, and the authors have illustrated it within the entity. Finally, the factors that would ensure the success of ZBB and the differences between traditional budgeting and zero-based budgeting have been identified.