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Internal control and audit - a requirement for responsible reporting of Higher Education Institutions with Financial Autonomy

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cris.sourceIdoai:irek.ase.md:1234567890/1327
dc.creatorȚurcanu, Liliana
dc.date2021-04-21T11:26:21Z
dc.date2021-04-21T11:26:21Z
dc.date2021
dc.date.accessioned2023-11-13T10:22:29Z
dc.date.available2023-11-13T10:22:29Z
dc.descriptionȚURCANU, Liliana. Internal control and audit - a requirement for responsible reporting of Higher Education Institutions with Financial Autonomy. In: Development Through Research and Innovation-2020 [online]: The 1st International Scientific Conference: Online Conference for Reserachers, PhD and Post-Doctoral Students, August 28th, 2020, Chişinău: Conference Proceedings. Chişinău, ASEM, 2021, pp. 89-98. ISBN 978-9975-155-03-8.
dc.descriptionThe public sector in our country has lost its credibility in terms of public resource management. A special role in the efficient organization of the management of an entity belongs to the internal control. This article addresses issues that aim to highlight the need to organize internal control and audit of accounting information in Higher Education Institutions with Financial Autonomy for responsible reporting. In this context, the research will show the capacity of public internal audit to contribute to strengthening the management function, efficient and effective risk management and efficient, effective and economical use of public entity resources, to determine the development needs of internal audit from this public sector, to identify the causes underlying the dysfunctions and create the possibilities for elaboration and implementation of a development strategy and last but not least, to ensure more knowledge in the field of research of internal managerial control and public internal audit, at the level of education. The purpose of this approach is to establish the role and importance of public internal control structures within the management system of public entities in education and to improve the credibility of accounting reports. JEL: I 23, M 41, M42.
dc.formatapplication/pdf
dc.identifier978-9975-155-03-8
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/1327
dc.identifier.urihttps://cris.ase.md/handle/123456789/3356
dc.languageen
dc.publisherASEM
dc.subjectinternal control
dc.subjectinternal audit
dc.subjectInternal Control Standards
dc.subjecthigher education institutions
dc.titleInternal control and audit - a requirement for responsible reporting of Higher Education Institutions with Financial Autonomy
dc.typeArticle
dspace.entity.typePublication
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