The Internal Audit Committee of ACAP RM was approved by the General Assembly of ACAP RM members on April 12, 2025.

According to the Statute of ACAP RM, the Internal Audit Committee is a body of the association subordinated exclusively to the General Assembly. It carries out the internal audit of the association’s annual financial statements and activities through a systematic approach, based on risk analysis and the evaluation of the internal control status of the association’s economic and financial activities, including the assessment of: 

- the economy of certain activities of the association carried out by minimizing the cost of resources allocated to achieve the planned result of the association; 

- the effectiveness of certain activities of the association, meaning the degree to which the planned objectives are actually achieved; 

- the efficiency of certain activities achieved by optimizing the results in relation to the resources used. 

Ruslan DUMBRAVA

Chair of the Internal Audit Committee

Plenipotentiary Member of ACAP RM

Auditor at “Moore Stephens KSC” LLC

Vasile BENDERSCHI

Member of the Internal Audit Committee

Plenipotentiary Member of ACAP RM

Auditor at “Moore Stephens KSC” LLC

Liudmila ȚURCAN

Member of the Internal Audit Committee

Associate Member of ACAP RM

Chief Accountant at “Cinci Stele Tur” LLC