Aspecte actuale în dezvoltarea auditului intern în Republica Moldova [Articol]

Abstract

It 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.