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Abordarea controlului intern în contextul factorilor de risc

Show simple item record Șevciuc, Tatiana 2020-02-13T11:45:03Z 2020-02-13T11:45:03Z 2018-04
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

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