COMPARATIVE STUDY OF INTERNAL AUDIT AS AN ACTIVE FORM OF MANAGEMENT CONTROL

Abstract The modern development of market relations in the Moldovan economy has led to the delimitation of different fields of activity, including between the classic and new forms of financial and managerial control. The new economic challenges, together with the use of progressive methods of managing business operations, require the use of those forms and types of control that contribute to a reliable assessment of the company's financial results and financial situation, harmonize consumer interests with efficient use of capital and resources and the creation of conditions for obtaining economic benefits and solving tasks. Currently, one of the main challenges is to move from passive finding control to its active forms, in particular to internal audit, which allows the company's management to be provided with such analytical information that greatly increases the effectiveness of forecasting and justification of organizational and economic decisions. In this regard, based on the understanding of foreign experience, this article will conduct a comparative analysis of two forms of control: passive ascertaining and internal audit as an active form of management control