The actuality of the topic results from the importance of internal audit for owners, potential investors and creditors, as well as from the significance of internal audit as a basic element in corporate governance. At the ...

It is well known that the implementation of the Association Agreement between the Republic of Moldova and the European Union and, at the same time, the intensification of market economy relations have contributed to the ...

In the context of internal audit research, an important role is played by the study of its occurrence and evolution. In the current research, the author examines the emergence and evolution of internal audit through the ...

Scopul și obiectivele cercetării constau în examinarea complexă a aspectelor teoretice și aplicative ale auditului intern în vederea identificării problemelor existente și fundamentării direcțiilor prioritare de perfecționare ...