Provocările auditului intern în cadrul Sistemului de control financiar al băncilor
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CIOBU, Stela, CARA, Ion. Provocările auditului intern în cadrul Sistemului de control financiar al băncilor. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness, 24-25 septembrie 2021, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2022, Vol.3, pp. 330-339. ISBN 978-9975-155-60-1. DOI: https://doi.org/10.53486/9789975155663.43
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30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness
Vol.3, 2022
Conferința "30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness"
Chişinău, Moldova, 24-25 septembrie 2021

Provocările auditului intern în cadrul Sistemului de control financiar al băncilor

Challenges of internal audit in the financial control system of banks

DOI:https://doi.org/10.53486/9789975155663.43
CZU: 336.71.078.3:657.6
JEL: M40, G01, G21, G32

Pag. 330-339

Ciobu Stela, Cara Ion
 
Academia de Studii Economice din Moldova
 
 
Disponibil în IBN: 13 mai 2022


Rezumat

The issue of determining the quality of internal audit in the financial control system of banks is extremely important in order to maintain financial stability. Internal audit was not effective in many cases, mainly because of the combination of three factors: gradual audits, lack of understanding of the bank’s activity and inadequate followup of problems. The fragmented audit resulted from the structuring of the internal audit programs as a series of separate commitments on some activities within the same department or within the bank. Therefore, the introduction of information technology systems and technologies is important for improving the organizational methodology and audit at the current stage of its development. It is also noted that the quality of audit controls depends directly on the training of staff and the improvement of their skills. The research methodology is based on secondary data, including the observation method, the synthetic method, the comparative analysis, the induction and the deduction. The purpose of this article is to explore the quality and independence of internal control and audit in times of crisis and its resolution by improving the financial control system of banks. Following the study, the challenges of internal audit within the banks’ financial control system were identified, and solutions were proposed. At the same time, it was concluded that increasing the importance of financial control and audit have a major impact on the stability of banks.

Cuvinte-cheie
Internal audit, financial control system, financial stability, banking system