Abordarea controlului intern în contextul factorilor de risc

Șevciuc, Tatiana

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dc.contributor.author	Șevciuc, Tatiana
dc.date.accessioned	2020-02-13T11:45:03Z
dc.date.available	2020-02-13T11:45:03Z
dc.date.issued	2018-04
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/111
dc.description	ȘEVCIUC, Tatiana. Abordarea controlului intern în contextul factorilor de risc. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 263–270. ISBN 978-9975-127-59-2.	en_US
dc.description.abstract	The scientific research presented in this article aims to investigate the relationship between risk mitigation and risk factors. It asserts and deepens the argument that there is a direct relationship between the objectives of an entity and the internal control that it applies to ensure the reliability of financial reporting. The article will also highlight the possible events (risks) that may occur that could hinder the achievement of these objectives. Because the literature addressing this topic is not very broad, the goal of this article is to deepen the analysis of the interactions between internal control and the factors that prevent the achievement of the entity’s objectives, highlighting the risks related to this activity. JEL: M420; CZU:657.6:005.915.	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	internal control	en_US
dc.subject	risk assessment	en_US
dc.subject	medium control	en_US
dc.subject	risk audit	en_US
dc.title	Abordarea controlului intern în contextul factorilor de risc	en_US
dc.type	Article	en_US