Summary: | The alignment of the policies of the Republic of Moldova with the objectives on sustainable development
promoted by the United Nations demonstrates the openness of our country to these issues. However, the data from the
practical activity demonstrate a number of problems regarding public expenditures management. Having an essential
role, the internal public financial control is analysed in more detail from the perspective of the internal managerial
control system and the relations with the internal and external audit. Theoretical and regulatory information was
exemplified on the basis of audit reports and Statements of Management Responsibility prepared by the Court of
Auditors. In this perspective, the Court of Auditors' audit reports are examined to highlight these issues.
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