CREŞTEREA ROLULUI AUDITULUI CA INSTRUMENT AL MANAGEMENTULUI EFICIENT

Tatiana BORTA Academia de Studii Economice a Moldovei

Abstract

This article examined the issues related to audit role as an effective tool of management. The effective audit requires the integration of the control with the concept of strategic planning. Increasing importance of interdependence between strategy and control is due to the fact that the strategy reflects the opportunities and threats in the external environment.