Publication: Pozitia controlului intern la întocmirea raportului conducerii
Date
Authors
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Volume Title
Publisher
ASEM
Abstract
Description
BÎRCĂ, Aliona. Pozitia controlului intern la întocmirea raportului conducerii. În: Competitivitate şi inovare în economia cunoaşterii [online]: culegere de rezumate: conf. şt. intern., 25-26 sept. 2020. Ediţia a 22-a. Chişinău: ASEM, 2020, pp. 53-56. E-ISBN 978-9975-75-986-1.
The need to present the management report has arisen as a result of misunderstandings between the entity management, shareholders, employees, suppliers, customers and other stakeholders. Stakeholders continuously request entities to provide transparent and complete information on financial and non-financial performance indicators, key risks and uncertainties, corporate governance and internal control. These reports help to increase the confidence of investors, employees and other stakeholders and the methodology for producing and presenting this report is complex and is developed according to the nature of each information. Desk content analysis is the research method that underpins the results of research aimed to develop and present information on internal control in the management report. JEL: M400
The need to present the management report has arisen as a result of misunderstandings between the entity management, shareholders, employees, suppliers, customers and other stakeholders. Stakeholders continuously request entities to provide transparent and complete information on financial and non-financial performance indicators, key risks and uncertainties, corporate governance and internal control. These reports help to increase the confidence of investors, employees and other stakeholders and the methodology for producing and presenting this report is complex and is developed according to the nature of each information. Desk content analysis is the research method that underpins the results of research aimed to develop and present information on internal control in the management report. JEL: M400
Keywords
evolution of the control, internal control regulation, internal control in the management report