Publication:
Incursiuni evolutive și conceptuale privind organizarea controlului intern managerial la nivelul entităților publice din România

Simple item page
cris.sourceIdoai:irek.ase.md:1234567890/105
dc.creatorMihaila, Svetlana
dc.creatorRăvdan, Gabriela Alisie
dc.date2020-02-13T10:42:46Z
dc.date2020-02-13T10:42:46Z
dc.date2018-04
dc.date.accessioned2023-11-13T20:51:17Z
dc.date.available2023-11-13T20:51:17Z
dc.descriptionRĂVDAN, Gabriela Alisie, MIHAILA, Svetlana. Incursiuni evolutive și conceptuale privind organizarea controlului intern managerial la nivelul entităților publice din România. 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. 223–230. ISBN 978-9975-127-59-2.
dc.descriptionIn this article, we have proposed an approach to the evolution of internal control from international to national, and we have also analyzed the definitions of internal control from several perspectives as an integral part of the modern governance system. In this context, improved concepts over time have also been illustrated, giving them wider applicability and greater availability for the development and efficiency of public institutions through internal control. At the same time, there was presented an examination of the functioning of the internal managerial control, according to the COSO model, as well as the relationship between the components of the COSO model and the overall objectives of internal control. The research is based on the examination of the national and international literature, but the primary consideration was the examination of the normative and legislative framework in order to identify some gaps. JEL: M40, M41; CZU: 005.584.1(498)
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/105
dc.identifier.urihttps://cris.ase.md/handle/123456789/4427
dc.languageother
dc.publisherASEM
dc.subjectinternal managerial control
dc.subjectpublic institutions
dc.subjectinternal/managerial control standards
dc.subjectcorporate governance
dc.titleIncursiuni evolutive și conceptuale privind organizarea controlului intern managerial la nivelul entităților publice din România
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Ravdan-G-A_Mihaila-S_conf_ASEM_2018_Contabilitatea si auditul in conditiile globalizarii.pdf
Size:
846.92 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate