Credit institutions supervising mission by state authorities is mostly assimilated with systemic risk prevention. In present, the mission is orientated on analyzing the risk profile of the credit institutions, the mechanism and existing systems as management tools providing to bank rules the...

This paper presents the most known methods used for audit risk evaluation. The goal of audit is to express a competent and independent opinion about the fairness of the financial statements and his information intended to protect equally all accounting information users, all participants to...

Most of the international commercial transactions consist of merchandise and capital flows. The fluidization of these flows implies special financing techniques or the use of some payment instruments adequate to the purpose: minimum risk, time and cost. The payment sources or instruments can...