The involvement of the audit in the internal control activity

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2797

Title:	The involvement of the audit in the internal control activity
Authors:	Dobrescu, Georgeta Popa, Daniela
Keywords:	audit intern control intern proceduri evaluarea iniţială a controlului intern
Issue Date:	Mar-2023
Publisher:	ASEM
Abstract:	The internal managerial control system is an integral and essential component of the institution's management that covers the entire activity. Internal audit in carrying out its own activity has as its main objective the assessment of internal control on each audited activity. Internal audit mainly uses, as a form of advice, the training and professional development of employees, intended to provide theoretical and practical knowledge regarding risk management and the development of the internal control system. CZU: 657.6:005.584.1. JEL: M42. DOI: https://doi.org/10.53486/icspm2023.41
Description:	DOBRESCU, Georgeta, POPA, Daniela. The involvement of the audit in the internal control activity. In: Strategii şi politici de management în economia contemporană [Resursă electronică]: conf. şt. intern., ediţia a 8-a, 24-25 martie 2023. Chişinău : SEP ASEM, 2023, pp. 277-280. ISBN 978-9975-147-99-6(PDF)
URI:	https://irek.ase.md:443/xmlui/handle/123456789/2797
Appears in Collections:	2.Articole

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