StatusThe thesis was presented on the 29 January, 2021
Approved by NCAA on the 27 April, 2021
Abstract– 1.43 Mb / in romanian
4.59 Mb /
Structure of the thesis: introduction, five chapters, general conclusions and recommendations, bibliography of 339 titles, 39 annexes, 251 pages - the main part of the thesis, 38 figures and 38 tables. The results have been published in 60 scientific papers.
The purpose of the research: consists in researching and adjusting the internal control conceptual framework, substantiating the directions for improving the methodological and practical aspects in organizing, documenting and reporting the internal control procedures of corporate sector entities, in order to ensure the development of corporate governance.
Research objectives: the conceptual development of the control specific notions and their structure by presenting them in a grounded dialectical system; the argumentation of the essential relationships between internal control and corporate governance in ensuring the transparency of the activity of an entity; the analysis and elucidation of the issues regarding the relationships between internal control, audit and accounting; specifying the particularities of the internal control in connection with the managerial strategies, the budgetary system and the performance evaluation system; the substantiation of the current directions in the organization of the internal accounting control procedures from the perspective of financial statements and other reports delivered by accounting function; the improvement of the methodology regarding the documentation and evaluation of the internal accounting control procedures through developing an optimal control model; highlighting the main objectives of internal control in light of its impact on corporate governance development; testing and validating the knowledge presented during the research.
The novelty and scientific originality: substantiating the objectives of internal control and rationalizing the use of financial and management accounting instruments, as well as the budgetary and performance evaluation system; elaboration of calculation formulas for the internal control system and internal accounting control.
The obtained results: derive from the goal, objectives and hypotheses of the present research approach and consist in the redefinition, reorganization and conceptual development of new elements of the internal control in ensuring the development of the corporate governance of the entity; highlighting the new directions of internal accounting control within management sciences.
Theoretical significance: elucidation of the role of financial and management accounting in the organization of internal control; substantiating the links between internal control and audit; investigating the issue of organizing internal control procedures and recommending the conceptual framework regarding good governance and the internal control system; identifying the necessary elements to ensure the transparency, reliability of the information in the reports provided by the accounting.
Applicative value: identification and development of a series of problems from the perspective of the links between internal control and management control; elaboration of the model for the documentation and evaluation of internal control procedures from the perspective of operational, reporting and compliance objectives.
Implementation of the scientific results: was achieved by developing a regulation on good governance and internal control and a model for organizing these procedures, necessary in the revision, functionality, documentation, evaluation and presentation in the management report for entities in the industrial corporate and service sectors in the Republic of Moldova
Under consideration  :