The aim of this paper is to realise a comprehensive analysis of European corporategovernance codes, from the perspective of internal audit, in the manner it is provided in the OECDPrinciples of corporate governance. The research methodology used a classification of countries bylegal regime and...

Corporate governance includes structures that combine relationshipsbetween parties who invest resources and persons that monitor and manage businesses.These relationships are both formal, defined by rules and regulations and informal,materialized in business practices or ethical codes. The paper...

The corporate governance implies a cycle that extends from the steering andmonitoring role of the board, to the administrative and operational executives and the role ofinternal and external auditors certification. These roles come from three different levels ofgovernance. Efficiency level can...

As a subsystem of the management system, the internal control could beviewed as the primordial condition for the efficient and effective accomplishment of thegeneral and specific objectives of any organization. From the audit perspective, theinternal control represents both an objective of the...

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 concept of fair value was subject of many debates and disputes in recentyears. These debates have focused mainly on the relevance of the concept, but also on thepractical difficulties in determining reasonable estimates, raising particularly the interest ofpractitioners in terms of...

The purpose of this paper is to realize a comparative analysis of theinternal banking control and internal audit, based on the Romanian banking system case.We identify the main differences and similarities between internal control and internalaudit at the level of Romanian banks. Using national...

Our research intends to present a literature review on studies regarding theaudit fee and its cost behavioral in relation to the audit process. The purpose of the paperis to enhance and synthesize the main results of auditing research literature impendingaudit fee approximation. Hence, our...

The study has been carried out to identify auditors‘ perception regarding fraudprevention measures. In particular, the research focuses on the differences in perception ofthe effectiveness of fraud prevention measures among three categories of fraud: fraudulentfinancial statement,...

In the context of globalization, the issue of foreign direct investments and theirinfluence on the development of the emerging economies, continues to be a topic of interest formany economic theories. The need, the importance and the effects of foreign directinvestments have attracted the...