ORGANISATIONAL ASPECTS OF THE INTERNAL CONTROL SYSTEM BY eTOM ALIGNMENT

Rodica POPUȘOI Universitatea de Stat din Moldova

Аннотация

The telecommunications services are an recent economic activity, but innovation and technical novelties for the industry are in an impressive rising, which is why challenges to the telecom operators are obvious. In this sense, it is indispensable to apply various practices from the international experience which will help to settle or facilitate operational, financial and managerial processes within the telecommunications industry. Maintaining a good functionality of the operational processes at the level of enterprise providing services for telecommunications is based on a welldeveloped functioning, including an internal control system to monitor processes within the enterprise, especially the processes that have a financial impact. Keywords: internal control, telecommunications, eTOM.