Romanian Abstract: Sub egida globalizării şi internaţionalizării economiilor, procese realizate sub impactul presiunilor financiare în care se mai fac resimţite efectele crizei economico - financiare, fiecare ţară, organizaţie, entitate şi chiar individ în parte, trebuie să...

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...

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...

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.

Romanian Abstract: Scopul acestui articol este acela de a arăta importanţa industriei extractive, atât la nivel naţional, cât şi la nivel european şi mondial, în timp constatându-se cu temei, faptul că, acest sector practic implică în mod direct un aspect delicat, respectiv cel de...

English Abstract: Performance reasons in decision making based on business data usually requires a good management of multiple data formats and also processing speed, flexibility, portability, automation, power of suggestion and ease of use. The paper comes with theoretical ideas and practical...

English Abstract: Under the current conditions where the smooth running of the audit activity involves taking into account the multiple aspects to be analyzed for the same problem and, very often, several data sources, the quality, speed and flexibility of reporting in strict relation with the...