The object of the present paper is to answer the question regarding the sufficiency ofthe censorial control for a non-profit organization. In order to answer the question, we studied thespecific literature and also the law and we tried to find the specific areas that should be the mainobjectives...

Ample debates took place and numerous methods were elaborated in order to assessthe environment performance of an entity. The simplest and fastest method consists in applyingenvironment indicators which can present the multitude of environment data in a much clearerformat. Environment indicators...

The world has always been in constant change and evolution, but the rate atwhich changes and the evolution of humanity take place has dramatically increased over thepast 70 years. Corporate governance and internal audit profession were no exception, bothevolving with great speed. All changes on...

The major subjects of our paper are focus on the following subjects: thesupervision of the structural funds with reference to the money put at Romania’sdisposal for the development of tourism; the analysis of competitiveness in tourismthrough the 8 parameters presented; the analysis of the...

We have studied the cash flow reporting issues in Romania, trying to establish if there isan interest in using creative accounting techniques in order to manipulate cash flow reporting.Another issue of our research is focused on the possibility of using hedging opportunities by financialmanagers...

Health care reform and health system financing required to meet population needsand current financial constraints proved to be a major challenge worldwide. In these conditions therole of Public Internal Audit Committee in the public system is extremely important. It is known thatthe requirement...

Responsibility for preventing and detecting fraud rest with management entities.Although the auditor is not and cannot be held responsible for preventing fraud and errors, in yourwork, he can have a positive role in preventing fraud and errors by deterring their occurrence. Theauditor should...

Conducting financial audit engagements for Financial Investment Companies is basedin a significant measure on the conception and performance of analytical procedures that assist theauditor in the process of elaborating general conclusions regarding the performances of themanaged portfolios. In...

Are auditors responsible for detecting fraud in the companies they inspect? Most ofthe public thinks they are. Auditors often demur. The auditors' duties for the prevention, detectionand reporting of fraud, other illegal acts and errors is one of the most controversial issues inauditing. This...

The aim of the paper is to provide an overview over the challenges and opportunities thatinternal auditors are going to face with, in the context of current economic and financial worldwide crisis.Using fundamental type of research, but also combining inductive with deductive type of research,...