Abstract:
The article describes the problems of organization and structure, and the interaction of the internal control system, the order of the formalization process. Control procedures is propos deregulations a key element of the internal control system. Internal audit can and should help to introduce effective methods of work in all activity segments of the enterprise. Efficiency of internal audit can be provided at the expense of processes of annual planning of audit, which should be spent, taking into account risks and contain elements of the integrated increase of efficiency according to actual requirements of business. Owing to that many aspects of audit in interrelation with an estimation of a system effectiveness of the internal control during audit are still insufficiently developed from the methodological point of view, there is a requirement for perfection of the methodological base opening the major positions of auditor standards with reference to practical activities of the company in modern conditions, to studying and estimations of system of its internal control according to adequate level of accepted risks.
Description:
În: „Teoria şi practica administrării publice,” conferinţă ştiinţifico-practică (2019; Chişinău).: Materiale ale Conferinţei ştiinţifico-practice cu participare internaţională, 17 mai 2019, Chişinău / col. red.: Oleg Balan [et al.]. – Chişinău: AAP, 2019. pp. 35-38.
ISBN 978-9975-3240-4-5.
