The phenomena that mark the economic environment in recent decades are under the sign of globalization, interdependence and interaction. Whatever happens in any corner of the world, affects more or less extensively the local economic environments. In these circumstances, any organization,...

The accounting information system infrastructure is crucial to the carry out successfully most of bookkeeping operations in a modern enterprise. Consequently, the security of the system should be an important issue on the enterprise agenda. A series of factories can be construed as having...

In a world dominated by incertitude it is necessary to acknowledge the importance of discovering at the right time the risks that affect companies. The aim of the paper is to provide important insights to economic agents concerning theoretical notions about risk and its assessment. It is...

The development of the concept of risk management has a relatively recent history, progressing rapidly in recent decades. In the past, most banking institutions did not consider risk management to have an active role in daily operations. Risk monitoring should encourage banking institutions to...

Internal audit and risk management have the same goal: the control of risk. There are various roles for the internal audit in respect of risk management. The main limitations of internal audit in respect of risk management regards assuming risk management tasks. One of the main issues regarding...

Identifying, assessment and prioritization of risks, followed by economical implementation of resources in order to minimize, monitor and control the probability or impact or unfortunate events or maximizing the opportunities is what we call risk management. Through different methods,...

Resource concept seems relatively banal, the economy using the general meaning: support element to meet the needs. Resources represent the inputs to the activity of any company and refer to: properties, employees, streams of information, knowledge, cultural values, organizational capabilities,...

The increasing globalization of business, leaner organizations, products and service convergence and vast development of technology implied that the issues of more efficient and effective operation of an organization’s knowledge assets have become more important than ever before. Years ago...