Caracteristici definitorii cu privire la controlul de gestiune
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2024-03-11 18:38
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GEORGESCU, Iuliana, BÎRCĂ, Aliona. Caracteristici definitorii cu privire la controlul de gestiune. In: 25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic, 23-24 septembrie 2016, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2016, Vol.1, pp. 356-360. ISBN 978-9975-75-834-5.
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25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic
Vol.1, 2016
Conferința "25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic"
Chișinău, Moldova, 23-24 septembrie 2016

Caracteristici definitorii cu privire la controlul de gestiune


Pag. 356-360

Georgescu Iuliana1, Bîrcă Aliona21
 
1 Universitatea "Alexandru Ioan Cuza", Iaşi,
2 Academia de Studii Economice din Moldova
 
Disponibil în IBN: 24 aprilie 2018


Rezumat

Management control and / or internal control is currently one of the most discussed issues. One of the reasons relates to various financial scandals arising and the large number of laws and regulations designed to defuse them. The study of a problem without examining its historical roots is not considered complete, that is why we started our study by analysing various definitions of management control and / or internal control. As a result of our researches we have proved that management control is more a theoretical concept, and is a component of the internal control system of an entity. In order to promote strong governance through risk management and control, we completed study investigating the internal control components based on COSO cube and the three control lines to ensure efficient and effective management.