期刊名称：Studia Universitatis Moldaviae: Stiinte Sociale
印刷版ISSN：1814-3199
电子版ISSN：2345-1017
出版年度：2017
卷号：7
期号：107
页码：39-48
出版社：Moldova State University
摘要：The methodological aspect of internal control as a function of corporate finance management is examined. A method of identifying financial fraud proposed, the priorities of remote financial control are enumerated, applying aggregation, disaggregation matrices, weighted vectors. It is argued that there is a need to create databases on the profile of products, entities, a clear understanding of responsibilities, ongoing supervision of the internal control device, and an examination of its operation.
关键词：internal control; accounting and financial; corporate; matrix; vector; aggregation matrix; disaggregation matrix; optimization; report; fraud; internal managerial control; control activities; internal control principles.
