التفاصيل البيبلوغرافية
| العنوان: |
Modern technologies of the internal corporate control |
| المؤلفون: |
Caprian, I., Каприян, Ю., Balan, T., Балан, Т. |
| المصدر: |
Univers strategic 59 (3) 57-68 |
| سنة النشر: |
2024 |
| مصطلحات موضوعية: |
internal corporate control, technology, control corporativ intern, tehnologie |
| الوصف: |
Internal corporate control represents all the activities within a company, having preventive and ascertaining purposes in the field of corporate governance and accounting records. These activities are essential for ensuring the integrity of information, complying with legal regulations and preventing fraud. The present study involved a detailed analysis and synthesis of the opinions of experts in the field, emphasizing the contribution of modern technologies in the optimization of internal corporate control. The application of new technologies facilitates the automation and digitization of processes, improving the quality of information and reducing the time required for repetitive activities. This allows management to streamline essential activities. The modern information technology industry offers various solutions for optimizing internal audit, from data extraction and analysis to the use of artificial intelligence. However, the widespread use of information technologies also brings additional risks, increasing the requirements for the personnel involved in the internal audit processes. The research contributes significantly to the understanding of how emerging technologies can transform internal corporate control. By highlighting the benefits and risks associated with the digitization of internal control processes, the study provides valuable recommendations for companies in adapting control strategies in the digital age. Thus, it contributes to improving operational efficiency and compliance, increasing confidence in corporate governance systems. ; Controlul corporativ intern reprezintă totalitatea activităților din cadrul unei companii, având scopuri preventive și constatatoare în domeniul guvernării corporative și evidenței contabile. Aceste activități sunt esențiale pentru asigurarea integrității informației, respectarea reglementărilor legale și prevenirea fraudelor. Studiul de față a implicat o analiză detaliată și sinteza opiniilor experților din domeniu, subliniind contribuția tehnologiilor moderne ... |
| نوع الوثيقة: |
article in journal/newspaper |
| وصف الملف: |
application/pdf |
| اللغة: |
English |
| تدمد: |
20677464 |
| Relation: |
https://ibn.idsi.md/vizualizare_articol/212213; urn:issn:20677464 |
| الاتاحة: |
https://ibn.idsi.md/vizualizare_articol/212213 |
| Rights: |
info:eu-repo/semantics/openAccess |
| رقم الانضمام: |
edsbas.B62AF7DA |
| قاعدة البيانات: |
BASE |