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 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...

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...

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.

Cet article porte sur la notion de gouvernance d’entreprise à travers ses contenus et son évolution. Depuis une vision disciplinaire jusque dans sa dimension cognitive nous nous interrogeons sur l’existence (ou non) d’un modèle unique vers lequel les systèmes de gouvernance tendent ou...

This material present the relation between the product series of one certain organization and quality system of its corporative communication

Managementul riscurilor reprezinta procesul de implementare si actualizare a unor metode si instrumente de minimizare a riscurilor asociate sistemului informational al unui organizatii, precum Politicile de Securitate Informationala, procedurile si practicile formalizate asociate acesteia,...

Utilitatea reprezinta un atribut al oricarui produs sau serviciu – in aceeasi masura ca si functionalitatea lui. Iar daca functionalitatea se refera la ceea ce poate realiza un produs si testarea functionalitatii la asigurarea ca produsul respecta specificatiile functionale, similar utilitatea...

Evolutia sectorului financiar-bancar pe parcursul ultimelor decade a fost marcata de schimbari majore ale mediului de afaceri, datorate in principal privatizarii, diminuarii restrictiilor legislative si modificarilor tehnologice survenite in cadrul acestui sector economic. Analiza mediului de...