Browsing by Author "Bulat, Inga"

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    Abordarea auditului financiar în sistemul de control intern
    (Complexul Editorial al INCE, 2017) Bulat, Inga
    În present, auditul finaciar pune un accent deosebit pe sistemele de control intern, deoarece pentru a depista erorile sau denaturările este mult mai efficient de a vedea imaginea în ansamblu, atît documentar cît și managementul instituției. Controlul intern este un element care asigură factorul și cauza denaturărilor financiare, iar rolul auditului financiar să asigure că riscul legat de controlul intern este cât mai mic cu putinţă. Un sistem de control intern eficient, pe care entitatea l-a avut în vedere, este un avantaj pentru auditor în ceea ce priveşte riscurile legate de această activitate. Deoarece trăim intr-o eră unde eficiența este un criteriu de bază a activității instituțiilor, auditul vine cu asigurarea și evaluarea acestui criteriu prin utilizarea metodelor și tehnicilor cît mai eficiente și mai precise.
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    Assessing the Risk of Fraud in the Internal Audit Missio
    (Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), 2019) Bulat, Inga; Perciun, Rodica
    The purpose of an internal audit is to provide advice and provide objective assurance on the effectiveness of the managerial internal control system by providing recommendations that ensure and contribute to improving the work of the public entity. By assessing systems, processes, high-risk activities in the presence of errors, fraud, irregularities or significant non-conformities. The reality shows that, depending on the determinants, synthesized in pressures, opportunities and attitudes, there are significant differences in the risk of fraud. Differences can be identified at different levels of the internal control system, areas of activity and in different times, between financial years. The risk of fraud and corruption must be managed by the entity's management but also regularly evaluated by the internal auditor in conducting audit engagements. The establishment, assessment of the control environment and the management of major risks with a high degree of fraud implies a concise mechanism of effective activities in the prevention of fraud and corruption at entity and process level. This article will outline the basics of fraud in the public entity, the assessment of fraud risk by internal auditors using non-statistical models and indicators.
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    Assessing the risk of fraud in the internal audit mission
    („Independenţa Economică”, 2019) Bulat, Inga; Perciun, Rodica
    The purpose of an internal audit is to provide advice and provide objective assurance on the effectiveness of the managerial internal control system by providing recommendations that ensure and contribute to improving the work of the public entity. By assessing systems, processes, high-risk activities in the presence of errors, fraud, irregularities or significant non-conformities. The reality shows that, depending on the determinants, synthesized in pressures, opportunities and attitudes, there are significant differences in the risk of fraud. Differences can be identified at different levels of the internal control system, areas of activity and in different times, between financial years. The risk of fraud and corruption must be managed by the entity's management but also regularly evaluated by the internal auditor in conducting audit engagements. The establishment, assessment of the control environment and the management of major risks with a high degree of fraud implies a concise mechanism of effective activities in the prevention of fraud and corruption at entity and process level. This article will outline the basics of fraud in the public entity, the assessment of fraud risk by internal auditors using non-statistical models and indicators.
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    Managementul şi leadership-ul auditului intern în sectorul public
    (Editura ASEM, 2021) Bulat, Inga; Perciun, Rodica
    In ultimul deceniu, activitatea de organizare si realizare a auditului intern in sectorul public reprezinta o preocupare majora si studiata atat la nivel statal, cat si global. Forma de organizare si functionare este dependenta de complexitatea si marimea entitatii publice. In ultima perioada, tot mai des, se abordeaza atat la nivel global, cat si in tara, studiile specialistilor in domeniul managementului despre rolul si stilurile de conducere a unui manager si modul de formare a unei echipe consolidate si motivate. In acest articol, se vor aborda caracteristicile generale si esentiale ale unui manager de subdiviziune de audit intern din sectorul public, care are menirea sa fie manager si lider de echipa in misiunile de audit realizate.