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Confruntări între controlul intern şi auditul extern: evoluţii internaţionale şi utilizare naţională în turism

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dc.contributor.author Bîrcă, Aliona
dc.contributor.author Ţurcan, Ludmila
dc.date.accessioned 2015-03-01T15:37:17Z
dc.date.available 2015-03-01T15:37:17Z
dc.date.issued 2013
dc.identifier.uri http://irek.ase.md:8080/xmlui/handle/123456789/71
dc.description.abstract The modern approach to internal control covers all policies and techniques used by the administration of the entity to protect assets, to enhance benefits and to ensure accuracy and safety of economic information. In other words, the control function within the entity is the process of verification and continuous assessment of the entity's performance with the purpose to measure the degree of achievement of objectives and strategies initially set and this is not only about accounting, but also about management and finance. Examination of internal control definition leads us to the conclusion that it has some similarities with the audit. Audit in its turn includes two categories: internal audit and external audit. Internal audit is part of internal control as a tool for assessing the financial management and control system. External audit is intended to ensure that examined financial reports are complete and considered accurate, and economic operations were carried out in accordance with relevant laws and regulations in force. en_US
dc.language.iso other en_US
dc.publisher Academia de Studii Economice din Moldova en_US
dc.relation.ispartofseries Analele ASEM;ediţia a XI-a. Nr.1 / 2013
dc.subject funcţia de control intern en_US
dc.subject control intern en_US
dc.subject audit intern en_US
dc.subject audit extern en_US
dc.subject Legea Sarbanes-Oxley en_US
dc.title Confruntări între controlul intern şi auditul extern: evoluţii internaţionale şi utilizare naţională în turism en_US
dc.type Article en_US


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