Inspired by the current European crisis, the main goal of this paper is to find how to promote investment, as we think that it has a crucial role on firms’ evolution and economic performance. In fact, our motivation is to find a possible solution to promote economic growth with few Government...

The existence of a wide range of risks with actual or potential impact on business entities is a certainty, as well as their influence on company results. In this context, the increase of the economic performance and the implementation of effective activities is strictly related to implementing...

In Romania, internal audit is governed by Law no. 672/2002[3], there is a normative and procedural framework for continuous development, and auditing standards have become a practice in the vast majority of entities[1]. This paper analyzes the stage of the internal audit activity to public...

Over the years, the purpose of internal audit has continued to evolve and expand, managing to successfully transition from its traditional function of monitoring financial statements to the strategic and operational efforts of checking the organization’s compliance at all levels. Regarding the...