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SM ISO690:2012 TELEMBECI, Doru. Controlul intern şi auditul intern al entităţilor publice. In: Analele Universităţii Libere Internaţionale din Moldova (Seria Economie), 2012, nr. 12, pp. 286-292. ISSN 1857-1468. |
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Analele Universităţii Libere Internaţionale din Moldova (Seria Economie) | |||||||
Numărul 12 / 2012 / ISSN 1857-1468 | |||||||
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Pag. 286-292 | |||||||
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Auditîng – the importance of the intern control The auditors may be charged with the responşibility for providîng assurance to management on the adequacy of the organization”s risk management processes, this responşibility would reguire the auditor to formulate an opînion on whether the organization”s risk management process is sufficient to protect the assets, reputation and ongoîng operations of the organization. Risk management is a key responşibility of management. Key- words: auditîng, internal control, control mechanisms, responşibility of management, efficiency. Begînnîng with the defînition of internal control by the Law 672 from 19th of December, 2002 on public internal audit as "... All forms of control exercised în the public entity, încludîng internal audit, established by management în accordance with its objectives to însure funds admînistered economically, efficiently and effectively....", we present that paradoxically internal audit is part of internal control, givîng to internal control its 'object', the internal audit. |
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