STRATEGIC ANALYSIS OF THE ROLE OF INTERNAL AUDIT IN OPTIMIZATION OF CORPORATE GOVERNANCE

Elena PETREANU Universitatea de Stat din Moldova

Abstract

The paper addresses the subject of corporate governance, including the elucidation of the peculiarities of the corporate governance aplication in entities from the corporate sector of the Republic of Moldova. It also analyses the role of internal audit within it. Keywords: internal audit, corporate governance, corporate sector, corporate governance code.