Evoluţia conceptului de guvernanţă corporativă şi impactul asupra controlului intern din Republica Moldova

Abstract

Worldwide, the difficulties of corporate governance have become a major topic of interest to academic community and practitioners alike. This is a result of various scandals at board and senior management levels. The emergence of corporate governance is linked to the multitude of scandals persistent in all periods, but appeared laws were designed to resolve these scandals. The internal control system is related to corporate governance, which in turn is a function of the economic development of a country.