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Improving internal audit techniques in the corporate sector in the Republic of Moldova


Author: Petreanu Elena
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Year:2022
Scientific adviser: Cristina Dolghii
doctor, associate professor (docent), Moldova State University
Institution: Moldova State University

Status

The thesis was presented on the 11 February, 2022 at the meeting of the Scientific Council and now it is under consideration of the National Council.

Abstract

Adobe PDF document0.47 Mb / in romanian
Adobe PDF document0.52 Mb / in english

Thesis

CZU 657.63:334.73(478)(043)

Adobe PDF document 2.40 Mb / in romanian
216 pages


Keywords

internal audit, internal audit subdivision, corporate sector, valuation methods, valuation tools, internal control, corporate governance, risk management

Summary

Thesis structure: annotation, introduction, three chapters, general conclusions and recommendations, bibliography of 167 titles, 33 annexes, 142 pages of basic text, 22 figures and 30 tables. The results are published in 17 scientific papers.

Field of study: audit.

The purpose and objectives of the research are to comprehensively examine the theoretical and applied aspects of internal audit, in order to identify existing problems and substantiate the priority directions for improving audit techniques in economic entities in the corporate sector of the Republic of Moldova, in accordance with international requirements.

The scientific newness and originality consists in the deepening and theoretical development of the notion of internal audit; substantiation of a method for evaluating the internal audit activity; developing a balanced set of indicators to assess the effectiveness of internal audit and appropriate evaluation tools; eliciting and solving problems related to the evaluation of internal control, risk management and corporate governance.

The obtained results that contribute to solving a scientific problem consist in identifying the priority directions for improving internal audit techniques as an essential element in assisting the management of the modern entity in the corporate sector of the Republic of Moldova in accordance with its international development trends and good practices of other countries, the solution of which in the research demonstrated the advantages of the recommendations formulated related to the implementation of new internal audit techniques in the assessment of risk management, corporate governance and internal control within the entity in the nominated sector.

The theoretical significance and the applicative value of the paper lie in the impact of the theoretical and practical recommendations related to the improvement of internal audit techniques, which will contribute to the development of internal audit in the corporate sector of the Republic of Moldova.

Implementation of scientific results: some recommendations developed in the thesis are accepted to be implemented in the researched economic entities and can be used in the teaching process of educational institutions with economic profile.