INTERNAL CORPORATE GOVERNANCE CONTROL: REFLECTIONS, SUGGESTIONS

Iulia CAPRIAN, Olga COVALI Universitatea de Stat din Moldova

Аннотация

The methodological aspect of internal control as a function of corporate finance management is examined. A method of identifying financial fraud proposed, the priorities of remote financial control are enumerated, applying aggregation, disaggregation matrices, weighted vectors. It is argued that there is a need to create databases on the profile of products, entities, a clear understanding of responsibilities, ongoing supervision of the internal control device, and an examination of its operation. Keywords: internal control, accounting and financial, corporate, matrix, vector, aggregation matrix, disaggregation matrix, optimization, report, fraud, internal managerial control, control activities, internal control principles.