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Abordarea controlului intern în contextul factorilor de risc

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cris.sourceIdoai:irek.ase.md:1234567890/111
dc.creatorȘevciuc, Tatiana
dc.date2020-02-13T11:45:03Z
dc.date2020-02-13T11:45:03Z
dc.date2018-04
dc.date.accessioned2023-11-13T20:54:43Z
dc.date.available2023-11-13T20:54:43Z
dc.descriptionȘEVCIUC, 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.
dc.descriptionThe 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.
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/111
dc.identifier.urihttps://cris.ase.md/handle/123456789/4917
dc.languageother
dc.publisherASEM
dc.subjectinternal control
dc.subjectrisk assessment
dc.subjectmedium control
dc.subjectrisk audit
dc.titleAbordarea controlului intern în contextul factorilor de risc
dc.typeArticle
dspace.entity.typePublication
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