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The Role of Internal Audit in Tax Digitization: Implications for Compliance and Control
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| dc.contributor.author | Ivan, Naomi
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| dc.date.accessioned | 2026-11-04T08:32:58Z | |
| dc.date.available | 2026-11-04T08:32:58Z | |
| dc.date.issued | 2026 | |
| dc.identifier.isbn | 978-9975-182-45-4 (PDF) | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/5469 | |
| dc.description | IVAN, Naomi. The Role of Internal Audit in Tax Digitization: Implications for Compliance and Control = Rolul auditului intern în digitalizarea fiscală: implicații pentru conformitate și control. Online. Coord. șt.: Marian SOCOLIUC. In: Simpozionul Ştiinţific cu participare internaţională al Tinerilor Cercetători. Ediţia a 24-a, 24-25 aprilie 2026, Chişinău. Lucrări ştiinţifice. Chişinău: SEP ASEM, 2026, vol. 3, pp. 281-284. ISBN 978-9975-182-45-4 (PDF). Disponibil: https://doi.org/10.53486/sstc2026.v3.55 | en_US |
| dc.description.abstract | This study explores the impact of digital transformation on internal auditing, with particular emphasis on the transition from traditional audit methods to continuous digital monitoring. By comparing paper-based documentation with electronic evidence, the research demonstrates that audit reliability increasingly hinges on the robustness of internal control systems and the integrity of organizational data. The findings further highlight the evolving responsibilities of auditors in addressing systemic risks within automated environments, thereby ensuring compliance and safeguarding organizational governance. CZU: 657.6:[336.22:004]; JEL: M42, H25, O33 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | SEP ASEM | en_US |
| dc.subject | internal audit | en_US |
| dc.subject | tax digitization | en_US |
| dc.subject | risk management | en_US |
| dc.subject | digital evidence | en_US |
| dc.title | The Role of Internal Audit in Tax Digitization: Implications for Compliance and Control | en_US |
| dc.title.alternative | Rolul auditului intern în digitalizarea fiscală: implicații pentru conformitate și control | en_US |
| dc.type | Article | en_US |
