MODERN MODELS OF INTERNAL FINANCIAL CONTROL

Iulia Caprian and Maria Cojocaru ()
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Iulia Caprian: PhD, associate professor, Moldova State University
Maria Cojocaru: PhD, associate professor, Moldova State University

Economy and Sociology, 2014, issue 4, 123-132

Abstract: In recent years, management has become increasingly concerned with the organization and operation ways of internal control, being always in search for practical solutions. COSO and CoCo internal control frameworks are one of the most recognized and applied by practitioners. In the Republic of Moldova, the internal control system is implemented in the public entities and public companies, which allows them to better manage the activities necessary to achieve the objectives. In this paper the authors highlight the advantages and peculiarities of internal control frameworks in the public and corporate management system.

Keywords: The internal control; control environment; CoCo model; COSO model. (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:aat:journl:y:2014:i:4:p:123-132

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