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...

Joining the professional standards (financial audit, evaluation etc.) – required – with the ISO management standards (quality, environment, occupational safety and health, etc.) – considered voluntary – support organizations in meeting mandatory requirements and market penetration....

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.

Users of financial data have always spent significant amounts of money for data accuracy, in agreement with the actual operations of the respective entities. A question is naturally born. If both the accounting and the reports are according to generally approved standards, why is there still...

In the functional market economy, due to the intense competition, the service suppliers are forced to consider, as far as utility and the tariff of the services are concerned, the needs, requests and expectations of the consumers. This fact is imposed with necessity because the consumers are...

In mod traditional, standardele internationale din domeniul calitatii, nu favorizau implementarea sistemelor de management al calitatii in intreprinderile de dimensiuni reduse, date fiind dificultatile cu care se confruntau aceste organizatii in realizarea unui numar ridicat de documente, precum...