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Instrumentele contabilității utilizate în organizarea controlului intern al entității

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cris.sourceIdoai:irek.ase.md:123456789/1375
dc.creatorBîrcă, Aliona
dc.creatorArnăut, Ecaterina
dc.date2021-11-25T07:53:26Z
dc.date2021-11-25T07:53:26Z
dc.date2020-04
dc.date.accessioned2023-11-13T20:51:41Z
dc.date.available2023-11-13T20:51:41Z
dc.descriptionBÎRCĂ, Aliona, ARNĂUT, Ecaterina. Instrumentele contabilității utilizate în organizarea controlului intern al entității. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 36-43. ISBN 978-9975-75-989-2.
dc.descriptionThe practical approach of internal control aims the implementation, by the executive management, of the most appropriate tools in ensuring the reliability of the information in the financial statements. Theoretical research consider equivalent the notions of internal control and the control system of the entity. They must be related to the elements of accounting and management control. Conceptual content analysis is used as a research method to find solutions to problems. The accounting tools are used in this approach to demonstrate that the structure of internal control procedures must combine the theoretical and practical aspects of these issues, at the same time it is necessary to take into account the general and particular objectives of internal control. JEL: M41, M42, M49; CZU: 657.6:657.3.
dc.formatapplication/pdf
dc.identifier978-9975-75-989-2
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1375
dc.identifier.urihttps://cris.ase.md/handle/123456789/4481
dc.languageother
dc.publisherASEM
dc.subjectinternal control
dc.subjectaccounting control
dc.subjectmanagement control
dc.subjectinternal accounting control procedures
dc.titleInstrumentele contabilității utilizate în organizarea controlului intern al entității
dc.typeArticle
dspace.entity.typePublication
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