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Modern Models Of Internal Financial Control

Author

Listed:
  • Iulia CAPRIAN

    (PhD, associate professor, Moldova State University)

  • Maria COJOCARU

    (PhD, associate professor, Moldova State University)

Abstract

In recent years, management has become increasingly concerned with the organization and operation ways of internal control, being always in search for practical solutions. COSO and CoCo internal control frameworks are one of the most recognized and applied by practitioners. In the Republic of Moldova, the internal control system is implemented in the public entities and public companies, which allows them to better manage the activities necessary to achieve the objectives. In this paper the authors highlight the advantages and peculiarities of internal control frameworks in the public and corporate management system.

Suggested Citation

  • Iulia CAPRIAN & Maria COJOCARU, 2014. "Modern Models Of Internal Financial Control," Economy and Sociology, The Journal Economy and Sociology, issue 4, pages 123-132.
    • Handle: RePEc:aat:journl:y:2014:i:4:p:123-132
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    References listed on IDEAS

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    6. Cornel Gabriel NIŢĂ, 2014. "Management Accounting And Control Systems," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 257-262, November.
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