INTERNAL CONTROL MODELS - SYNTHESIS STUDY REGARDING THEIR SYSTEMIC APPROACH

Aliona BÎRCĂ Academia de Studii Economice a Moldovei

Аннотация

The research endeavors of this article focus on the problems of internal control and/or management control and their structure, developed according to the proposed control models. The related information has a synthesis nature, reflecting the results of a broader study conducted through qualitative and quantitative research methods. As solutions, three control models have been developed, covering both theoretical and pragmatic aspects. The first model aims to present in detail the components of the theoretical and conceptual background, with reference to corporate governance, stakeholders, internal and external audit and the entity's internal control system. The other two models have a pragmatic character and the distinction between them was made from the perspective of control procedures used in managerial decision-making, and in terms of providing stakeholders with reliable information in the annual report. Keywords: entity control system model, management control, internal control procedures assessment