The use of the GPS system opens the way for a new generation of information systems using geospatial information. The geoinformation provided by the GPS system could be used in various applications, such as: positioning and monitoring the behavior of the objects static or in movement,...

The banks have an important role in economy. There is any bank without a risky activity. The goal of this paper is to show that the external auditors have an important role to play in monitoring banks’ risks, and that they are in compliance with supervisory practice. Also, the risk of bank...

The intern audit has an important role in economy. There is any institution without a risky activity. The goal of this paper is to show the importance of intern audit in providing an independent evaluation of risk management, of controlling and of process management.