The audit of computer systems shows at least two features that make the auditwork not includable in other audit processes such as internal audit and financial audit. Thesetwo particularities refer to the specific software used in information systems auditing and reallevels of information systems...

In the present study we aimed to determine correlations between the profit ofthe firms and the value of their shares for 2010, and between the Down Jones index and theshare prices on the stock market. The study is structured in two parts: in the first part, weestablish correlations between the...

A credit institution must establish a management framework of the operational risk.This framework must cover the appetite and tolerance to the operational risk of a credit institution,in accordance with the management policies of this risk, including the measure and method inwhich the...

The role of the bank system as essential link the saving-investmentprocess makes of its stability a priority on the agenda of the public authorities. One of themajor objectives of a central bank is to prevent the systemic risk by promoting an efficientbank monitoring, which should contribute to...

The purpose of this paper is to studying the existing national and internationalcriteria and methodologies related to the banking capitals measurement. We examine theminimum requirements for banking capital and the actual status of Romanian banks in termsof solvency ratio. The paper analyzes the...

The existence of a heavier layer of greenhouse effect gases at the level of theentire planet triggered significant climate changes. The paper intends to present the mainenvironmental indicators elaborated by various specialised international bodies, and themodels used by different governmental...

This paper aims to approach an issue that is less common in public institutions,namely the accounting policies and the accounting treatments of contingent assets andliabilities with the goal of sustaining the quality and completeness of financial accountinginformation, being a culture oriented...

The purpose of the present investigation is to provide a short overview of themain implications arising from carrying related parties transactions: accounting reporting(related party disclosures - IAS 24), auditing (audit procedures for related partytransactions), taxation (issues regarding the...

The purpose of this paper is to understand how information derived frommanagement accounting has an impact on development and foundation of new decisions andtherefore to better understand the relationship between management accounting andinformation. Using as an example a case study from the...

One way of supporting the accounting standard-setting process and to facilitatethe access to those standards is through the implementation of modern accounting reportingmethods using web technology. In this regard SMEs are under stress of two major factors:implementation of accounting standards...